--- title: The Hunt for Hidden Liabilities and Risks description: The Hunt for Hidden Liabilities and Risks --- [![Smith Howard](https://smith-howard.hs-sites.com/hs-fs/hub/468880/file-2290562502.png)](http://smith-howard.com/) - [Contact Us](http://smith-howard.com/contact-us) - [Client Login](http://smith-howard.com/client-login) - [Employee Login](https://shmail3.smith-howard.com/owa) ## Search form Search - [Facebook](http://www.facebook.com/smithandhoward) - [Twitter](http://www.twitter.com/smithandhoward) - [LinkedIn](http://www.linkedin.com/company/smith-%26-howard) - [YouTube](http://www.youtube.com/smithandhoward) ## Search form Search [CONTACT](tel:+1-404-874-6244) [FACEBOOK](http://www.facebook.com/smithandhoward)[TWITTER](http://www.twitter.com/smithandhoward)[LINKEDIN](http://www.linkedin.com/company/smith-%26-howard)[YOUTUBE](http://www.youtube.com/smithandhoward) [![Smith Howard](https://smith-howard.hs-sites.com/hs-fs/hub/468880/file-2290562502.png)](http://smith-howard.com/) ![ourcompany-history.jpg](https://smith-howard.hs-sites.com/hs-fs/hubfs/SHnonprofit-header.jpg?width=1120&name=SHnonprofit-header.jpg "ourcompany-history.jpg") # Nonprofit Blog ## [The Hunt for Hidden Liabilities and Risks](http://smith-howard.hs-sites.com/testimport/2014/06/09/the-hunt-for-hidden-liabilities-and-risks) Posted by [celliott](http://smith-howard.hs-sites.com/testimport/author/celliott) on Jun 9, 2014 2:47:02 PM - [Tweet](https://twitter.com/share) Some liabilities may be out of sight, but they should never be out of a lender’s mind. For example, a borrower’s balance sheet won’t list contingent costs, pending claims or underfunded accounts. Proactive lenders search for undisclosed risks to get a complete assessment of their borrowers’ financial health. Here are some items you might unearth. **Bloated assets** The search for undisclosed liabilities and risks starts with assets. For each asset, ask what could cause the account to diminish. For example: • Accounts receivable may include bad debts. • Inventory may include damaged goods. • Some fixed assets may be broken or in desperate need of repairs and maintenance. These items compromise a borrower’s credit standing and affect its financial ratios just as much as unreported liabilities do. Some of these problems may be uncovered by touring the company’s facilities or reviewing asset registers for slow-moving items. Benchmarking can also help. For example, if receivables are growing much faster than sales, it could be a sign of aging, uncollectible accounts. Or if repairs and maintenance expense seems low compared to historic levels or industry norms, it could signal neglected upkeep on assets, which can be a costly gamble over the long run. **Understated liabilities** Next look at liabilities on the balance sheet and ask if the amount reported for each item seems accurate and complete. A company may try to understate its liabilities to appear stronger or to comply with its loan covenants. For example, borrowers may forget to accrue liabilities for salary or vacation time. Some might underreport payables by holding checks for weeks (or months). This ploy preserves the checking account while giving lenders the impression that supplier invoices are being paid. Other borrowers might hide bills in a drawer at year end to avoid recording the payable and the expense. This scam mismatches revenues and expenses, understates liabilities and artificially enhances profits. Delayed payments can also hurt the company’s credit score and cause suppliers to restrict their credit terms. **Unrecorded items** Finally, investigate what isn’t showing on the balance sheet. Examples include warranties, pending lawsuits, an IRS investigation or an underfunded pension. Footnotes, when available, may shed additional light on the nature and extent of these contingent liabilities. Such risks appear on the balance sheet only when they’re “reasonably estimable” and “more than likely” to be incurred. These are subjective standards. Some borrowers may claim liabilities are too unpredictable or remote to warrant disclosure. Lenders also might consider the goodwill (or badwill) attributable to the company’s owners and top managers. Certain “key” people may be so instrumental to the business’s success that their unexpected departures could potentially expose the entity to financial hardship. Conversely, people who are risk-seeking, exceptionally tax averse or unethical put the company at risk for lawsuits, IRS inquiry, and insurance and warranty claims. **CPA assurance** If a company’s financial statements are audited, the auditor will automatically test for these hidden liabilities and risks. Auditors also watch for exaggerated asset balances. Compiled or reviewed statements, however, aren’t subject to the same level of scrutiny. For added assurance from questionable borrowers, request an agreed-upon-procedures engagement that targets high-risk areas and anomalies. If your ratio analyses reveal unusual trends based on the company’s track record or industry benchmarks, it may be time to meet with the borrower and its accountant to hunt for hidden liabilities and risks. Topics: [Accounting](http://smith-howard.hs-sites.com/testimport/topic/accounting), [Advisory](http://smith-howard.hs-sites.com/testimport/topic/advisory), [Commercial Lenders](http://smith-howard.hs-sites.com/testimport/topic/commercial-lenders), [CPA Assurance](http://smith-howard.hs-sites.com/testimport/topic/cpa-assurance), [Liabilities](http://smith-howard.hs-sites.com/testimport/topic/liabilities), [Uncategorized](http://smith-howard.hs-sites.com/testimport/topic/uncategorized) ### Posts by Topic - [Uncategorized (581)](http://smith-howard.hs-sites.com/testimport/tag/uncategorized) - [Tax (117)](http://smith-howard.hs-sites.com/testimport/tag/tax) - [Construction (90)](http://smith-howard.hs-sites.com/testimport/tag/construction) - [manufacturing (75)](http://smith-howard.hs-sites.com/testimport/tag/manufacturing) - [Commercial Lenders (73)](http://smith-howard.hs-sites.com/testimport/tag/commercial-lenders) - [Advisory (33)](http://smith-howard.hs-sites.com/testimport/tag/advisory) - [Nonprofits (27)](http://smith-howard.hs-sites.com/testimport/tag/nonprofits) - [real estate (25)](http://smith-howard.hs-sites.com/testimport/tag/real-estate) - [Nonprofit (24)](http://smith-howard.hs-sites.com/testimport/tag/nonprofit) - [PMI (23)](http://smith-howard.hs-sites.com/testimport/tag/pmi) - [Accounting (22)](http://smith-howard.hs-sites.com/testimport/tag/accounting) - [Commercial Banking (17)](http://smith-howard.hs-sites.com/testimport/tag/commercial-banking) - [International Tax (17)](http://smith-howard.hs-sites.com/testimport/tag/international-tax) - [distribution (13)](http://smith-howard.hs-sites.com/testimport/tag/distribution) - [technology (13)](http://smith-howard.hs-sites.com/testimport/tag/technology) - [FASB (12)](http://smith-howard.hs-sites.com/testimport/tag/fasb) - [Georgia Manufacturing (11)](http://smith-howard.hs-sites.com/testimport/tag/georgia-manufacturing) - [Georgia manufacturing activity (10)](http://smith-howard.hs-sites.com/testimport/tag/georgia-manufacturing-activity) - [Atlanta (9)](http://smith-howard.hs-sites.com/testimport/tag/atlanta) - [Tax Planning (8)](http://smith-howard.hs-sites.com/testimport/tag/tax-planning) - [Benefit Plan Audits (7)](http://smith-howard.hs-sites.com/testimport/tag/benefit-plan-audits) - [Hospitality (7)](http://smith-howard.hs-sites.com/testimport/tag/hospitality) - [IRS (7)](http://smith-howard.hs-sites.com/testimport/tag/irs) - [financial planning (7)](http://smith-howard.hs-sites.com/testimport/tag/financial-planning) - [sales tax (7)](http://smith-howard.hs-sites.com/testimport/tag/sales-tax) - [Employment (6)](http://smith-howard.hs-sites.com/testimport/tag/employment) - [Fraud (6)](http://smith-howard.hs-sites.com/testimport/tag/fraud) - [GAAP (6)](http://smith-howard.hs-sites.com/testimport/tag/gaap) - [Red Flag Reporting (6)](http://smith-howard.hs-sites.com/testimport/tag/red-flag-reporting) - [manufacturing activity (6)](http://smith-howard.hs-sites.com/testimport/tag/manufacturing-activity) - [FATCA (5)](http://smith-howard.hs-sites.com/testimport/tag/fatca) - [Revenue Recognition (5)](http://smith-howard.hs-sites.com/testimport/tag/revenue-recognition) - [due diligence (5)](http://smith-howard.hs-sites.com/testimport/tag/due-diligence) - [Affordable Care Act (4)](http://smith-howard.hs-sites.com/testimport/tag/affordable-care-act) - [Commercial Lending (4)](http://smith-howard.hs-sites.com/testimport/tag/commercial-lending) - [Department of Labor (4)](http://smith-howard.hs-sites.com/testimport/tag/department-of-labor) - [Financial Reporting (4)](http://smith-howard.hs-sites.com/testimport/tag/financial-reporting) - [Fraud Prevention (4)](http://smith-howard.hs-sites.com/testimport/tag/fraud-prevention) - [GIBI (4)](http://smith-howard.hs-sites.com/testimport/tag/gibi) - [M&A (4)](http://smith-howard.hs-sites.com/testimport/tag/ma) - [Mergers & Acquisitions (4)](http://smith-howard.hs-sites.com/testimport/tag/mergers-acquisitions) - [Restaurant industry (4)](http://smith-howard.hs-sites.com/testimport/tag/restaurant-industry) - [cybersecurity (4)](http://smith-howard.hs-sites.com/testimport/tag/cybersecurity) - [leadership (4)](http://smith-howard.hs-sites.com/testimport/tag/leadership) - [manufacturers (4)](http://smith-howard.hs-sites.com/testimport/tag/manufacturers) - [ACA (3)](http://smith-howard.hs-sites.com/testimport/tag/aca) - [Benefits (3)](http://smith-howard.hs-sites.com/testimport/tag/benefits) - [Commercial Bankers (3)](http://smith-howard.hs-sites.com/testimport/tag/commercial-bankers) - [Compensation (3)](http://smith-howard.hs-sites.com/testimport/tag/compensation) - [Employee Benefit Plans (3)](http://smith-howard.hs-sites.com/testimport/tag/employee-benefit-plans) - [European Union (3)](http://smith-howard.hs-sites.com/testimport/tag/european-union) - [Financials (3)](http://smith-howard.hs-sites.com/testimport/tag/financials) - [Form 990 (3)](http://smith-howard.hs-sites.com/testimport/tag/form-990) - [Fraud Detection (3)](http://smith-howard.hs-sites.com/testimport/tag/fraud-detection) - [Fundraising (3)](http://smith-howard.hs-sites.com/testimport/tag/fundraising) - [Georgia (3)](http://smith-howard.hs-sites.com/testimport/tag/georgia) - [Marketing (3)](http://smith-howard.hs-sites.com/testimport/tag/marketing) - [PATH Act (3)](http://smith-howard.hs-sites.com/testimport/tag/path-act) - [Production (3)](http://smith-howard.hs-sites.com/testimport/tag/production) - [Project Management (3)](http://smith-howard.hs-sites.com/testimport/tag/project-management) - [REIT (3)](http://smith-howard.hs-sites.com/testimport/tag/reit) - [Sales and Use Tax (3)](http://smith-howard.hs-sites.com/testimport/tag/sales-and-use-tax) - [Security Risk (3)](http://smith-howard.hs-sites.com/testimport/tag/security-risk) - [Transfer Pricing (3)](http://smith-howard.hs-sites.com/testimport/tag/transfer-pricing) - [careers (3)](http://smith-howard.hs-sites.com/testimport/tag/careers) - [construction sales tax liabilities (3)](http://smith-howard.hs-sites.com/testimport/tag/construction-sales-tax-liabilities) - [estate planning (3)](http://smith-howard.hs-sites.com/testimport/tag/estate-planning) - [lease accounting (3)](http://smith-howard.hs-sites.com/testimport/tag/lease-accounting) - [401(k) (2)](http://smith-howard.hs-sites.com/testimport/tag/401k) - [AICPA (2)](http://smith-howard.hs-sites.com/testimport/tag/aicpa) - [Atlanta Nonprofits (2)](http://smith-howard.hs-sites.com/testimport/tag/atlanta-nonprofits) - [Atlanta real estate (2)](http://smith-howard.hs-sites.com/testimport/tag/atlanta-real-estate) - [Board Governance (2)](http://smith-howard.hs-sites.com/testimport/tag/board-governance) - [Bonus Depreciation (2)](http://smith-howard.hs-sites.com/testimport/tag/bonus-depreciation) - [Business Development (2)](http://smith-howard.hs-sites.com/testimport/tag/business-development) - [CFO (2)](http://smith-howard.hs-sites.com/testimport/tag/cfo) - [China (2)](http://smith-howard.hs-sites.com/testimport/tag/china) - [Commodity Price (2)](http://smith-howard.hs-sites.com/testimport/tag/commodity-price) - [Compliance (2)](http://smith-howard.hs-sites.com/testimport/tag/compliance) - [Contribution (2)](http://smith-howard.hs-sites.com/testimport/tag/contribution) - [Corporate Tax (2)](http://smith-howard.hs-sites.com/testimport/tag/corporate-tax) - [DOL (2)](http://smith-howard.hs-sites.com/testimport/tag/dol) - [Deadline (2)](http://smith-howard.hs-sites.com/testimport/tag/deadline) - [Donations (2)](http://smith-howard.hs-sites.com/testimport/tag/donations) - [Donors (2)](http://smith-howard.hs-sites.com/testimport/tag/donors) - [Email Scam (2)](http://smith-howard.hs-sites.com/testimport/tag/email-scam) - [Facts and Figures (2)](http://smith-howard.hs-sites.com/testimport/tag/facts-and-figures) - [Financial Statements (2)](http://smith-howard.hs-sites.com/testimport/tag/financial-statements) - [Finished Inventory (2)](http://smith-howard.hs-sites.com/testimport/tag/finished-inventory) - [Flexible Spending Accounts (2)](http://smith-howard.hs-sites.com/testimport/tag/flexible-spending-accounts) - [Going Concern (2)](http://smith-howard.hs-sites.com/testimport/tag/going-concern) - [Green Building (2)](http://smith-howard.hs-sites.com/testimport/tag/green-building) - [Health Care (2)](http://smith-howard.hs-sites.com/testimport/tag/health-care) - [Hospitality Industry Accounting (2)](http://smith-howard.hs-sites.com/testimport/tag/hospitality-industry-accounting) - [IC-DISC (2)](http://smith-howard.hs-sites.com/testimport/tag/ic-disc) - [Independent School (2)](http://smith-howard.hs-sites.com/testimport/tag/independent-school) - [Innovation (2)](http://smith-howard.hs-sites.com/testimport/tag/innovation) - [KSU Econometric Center (2)](http://smith-howard.hs-sites.com/testimport/tag/ksu-econometric-center) - [LEED (2)](http://smith-howard.hs-sites.com/testimport/tag/leed) - [Midtown (2)](http://smith-howard.hs-sites.com/testimport/tag/midtown) - [New Orders (2)](http://smith-howard.hs-sites.com/testimport/tag/new-orders) - [PMI report (2)](http://smith-howard.hs-sites.com/testimport/tag/pmi-report) - [Payroll Taxes (2)](http://smith-howard.hs-sites.com/testimport/tag/payroll-taxes) - [R&D (2)](http://smith-howard.hs-sites.com/testimport/tag/rd) - [R&D tax credits (2)](http://smith-howard.hs-sites.com/testimport/tag/rd-tax-credits) - [Receivables (2)](http://smith-howard.hs-sites.com/testimport/tag/receivables) - [Recruitment (2)](http://smith-howard.hs-sites.com/testimport/tag/recruitment) - [Refund (2)](http://smith-howard.hs-sites.com/testimport/tag/refund) - [Retirement (2)](http://smith-howard.hs-sites.com/testimport/tag/retirement) - [Roth 401k (2)](http://smith-howard.hs-sites.com/testimport/tag/roth-401k) - [Sabbarese (2)](http://smith-howard.hs-sites.com/testimport/tag/sabbarese) - [Section 179 (2)](http://smith-howard.hs-sites.com/testimport/tag/section-179) - [Section 199 (2)](http://smith-howard.hs-sites.com/testimport/tag/section-199) - [Small Business (2)](http://smith-howard.hs-sites.com/testimport/tag/small-business) - [Social Media (2)](http://smith-howard.hs-sites.com/testimport/tag/social-media) - [Software (2)](http://smith-howard.hs-sites.com/testimport/tag/software) - [Supplier Delivery Time (2)](http://smith-howard.hs-sites.com/testimport/tag/supplier-delivery-time) - [Tax Evasion (2)](http://smith-howard.hs-sites.com/testimport/tag/tax-evasion) - [Transactions (2)](http://smith-howard.hs-sites.com/testimport/tag/transactions) - [U.S. Tax Court (2)](http://smith-howard.hs-sites.com/testimport/tag/u-s-tax-court) - [U.S. manufacturing (2)](http://smith-howard.hs-sites.com/testimport/tag/u-s-manufacturing) - [accounting students (2)](http://smith-howard.hs-sites.com/testimport/tag/accounting-students) - [commerical banking (2)](http://smith-howard.hs-sites.com/testimport/tag/commerical-banking) - [construction advisory (2)](http://smith-howard.hs-sites.com/testimport/tag/construction-advisory) - [contractor (2)](http://smith-howard.hs-sites.com/testimport/tag/contractor) - [equipment (2)](http://smith-howard.hs-sites.com/testimport/tag/equipment) - [financial statement audit (2)](http://smith-howard.hs-sites.com/testimport/tag/financial-statement-audit) - [financial statement disclosures (2)](http://smith-howard.hs-sites.com/testimport/tag/financial-statement-disclosures) - [georgia sales tax holiday (2)](http://smith-howard.hs-sites.com/testimport/tag/georgia-sales-tax-holiday) - [individual tax (2)](http://smith-howard.hs-sites.com/testimport/tag/individual-tax) - [investments (2)](http://smith-howard.hs-sites.com/testimport/tag/investments) - [leadership institute (2)](http://smith-howard.hs-sites.com/testimport/tag/leadership-institute) - [manufacturing trends (2)](http://smith-howard.hs-sites.com/testimport/tag/manufacturing-trends) - [mileage rates (2)](http://smith-howard.hs-sites.com/testimport/tag/mileage-rates) - [nexus (2)](http://smith-howard.hs-sites.com/testimport/tag/nexus) - [nonprofit tax (2)](http://smith-howard.hs-sites.com/testimport/tag/nonprofit-tax) - [private equity (2)](http://smith-howard.hs-sites.com/testimport/tag/private-equity) - [retirement planning (2)](http://smith-howard.hs-sites.com/testimport/tag/retirement-planning) - [software technology (2)](http://smith-howard.hs-sites.com/testimport/tag/software-technology) - [succession planning (2)](http://smith-howard.hs-sites.com/testimport/tag/succession-planning) - [tangible property regulations (2)](http://smith-howard.hs-sites.com/testimport/tag/tangible-property-regulations) - [tax credits (2)](http://smith-howard.hs-sites.com/testimport/tag/tax-credits) - [tax deductions (2)](http://smith-howard.hs-sites.com/testimport/tag/tax-deductions) - [tax reform (2)](http://smith-howard.hs-sites.com/testimport/tag/tax-reform) - [year-end tax planning (2)](http://smith-howard.hs-sites.com/testimport/tag/year-end-tax-planning) - [1099 (1)](http://smith-howard.hs-sites.com/testimport/tag/1099) - [179D (1)](http://smith-howard.hs-sites.com/testimport/tag/179d) - [2014 activity (1)](http://smith-howard.hs-sites.com/testimport/tag/2014-activity) - [2016 election (1)](http://smith-howard.hs-sites.com/testimport/tag/2016-election) - [2017 (1)](http://smith-howard.hs-sites.com/testimport/tag/2017) - [A-133 (1)](http://smith-howard.hs-sites.com/testimport/tag/a-133) - [ABL (1)](http://smith-howard.hs-sites.com/testimport/tag/abl) - [ACA Reporting Deadline (1)](http://smith-howard.hs-sites.com/testimport/tag/aca-reporting-deadline) - [ACFE (1)](http://smith-howard.hs-sites.com/testimport/tag/acfe) - [AICPA Exposure Draft (1)](http://smith-howard.hs-sites.com/testimport/tag/aicpa-exposure-draft) - [AMT Tax (1)](http://smith-howard.hs-sites.com/testimport/tag/amt-tax) - [ASU 2014-15 (1)](http://smith-howard.hs-sites.com/testimport/tag/asu-2014-15) - [ASU No. 2014-09 (1)](http://smith-howard.hs-sites.com/testimport/tag/asu-no-2014-09) - [ATM (1)](http://smith-howard.hs-sites.com/testimport/tag/atm) - [AU-C Sec. 703 (1)](http://smith-howard.hs-sites.com/testimport/tag/au-c-sec-703) - [Accountable Reimbursement (1)](http://smith-howard.hs-sites.com/testimport/tag/accountable-reimbursement) - [Accounting Methods (1)](http://smith-howard.hs-sites.com/testimport/tag/accounting-methods) - [Accounting Policies (1)](http://smith-howard.hs-sites.com/testimport/tag/accounting-policies) - [Accounting Practices (1)](http://smith-howard.hs-sites.com/testimport/tag/accounting-practices) - [Accounting Today (1)](http://smith-howard.hs-sites.com/testimport/tag/accounting-today) - [Amazon (1)](http://smith-howard.hs-sites.com/testimport/tag/amazon) - [Amazon.com Inc. & Subsidiaries v. Commissioner (1)](http://smith-howard.hs-sites.com/testimport/tag/amazon-com-inc-subsidiaries-v-commissioner-of-inte) - [Asset Allocation (1)](http://smith-howard.hs-sites.com/testimport/tag/asset-allocation) - [Asset Based Lending (1)](http://smith-howard.hs-sites.com/testimport/tag/asset-based-lending) - [Asset Valuation (1)](http://smith-howard.hs-sites.com/testimport/tag/asset-valuation) - [Atlanta Museums (1)](http://smith-howard.hs-sites.com/testimport/tag/atlanta-museums) - [Atlanta manufacturing CPA (1)](http://smith-howard.hs-sites.com/testimport/tag/atlanta-manufacturing-cpa) - [Audit (1)](http://smith-howard.hs-sites.com/testimport/tag/audit) - [Audit Opinion (1)](http://smith-howard.hs-sites.com/testimport/tag/audit-opinion) - [Audit vs Tax (1)](http://smith-howard.hs-sites.com/testimport/tag/audit-vs-tax) - [Automated Marketing (1)](http://smith-howard.hs-sites.com/testimport/tag/automated-marketing) - [BE-10 filing (1)](http://smith-howard.hs-sites.com/testimport/tag/be-10-filing) - [BEPS (1)](http://smith-howard.hs-sites.com/testimport/tag/beps) - [Balance (1)](http://smith-howard.hs-sites.com/testimport/tag/balance) - [Benchmarking (1)](http://smith-howard.hs-sites.com/testimport/tag/benchmarking) - [Best Practices (1)](http://smith-howard.hs-sites.com/testimport/tag/best-practices) - [Big Data (1)](http://smith-howard.hs-sites.com/testimport/tag/big-data) - [Billing Process (1)](http://smith-howard.hs-sites.com/testimport/tag/billing-process) - [Bitcoin (1)](http://smith-howard.hs-sites.com/testimport/tag/bitcoin) - [Board Composition (1)](http://smith-howard.hs-sites.com/testimport/tag/board-composition) - [Bobrow v. Commissioner (1)](http://smith-howard.hs-sites.com/testimport/tag/bobrow-v-commissioner) - [Border Tax (1)](http://smith-howard.hs-sites.com/testimport/tag/border-tax) - [Borrowers (1)](http://smith-howard.hs-sites.com/testimport/tag/borrowers) - [Buckhead (1)](http://smith-howard.hs-sites.com/testimport/tag/buckhead) - [Budgeting (1)](http://smith-howard.hs-sites.com/testimport/tag/budgeting) - [Budgets (1)](http://smith-howard.hs-sites.com/testimport/tag/budgets) - [Business (1)](http://smith-howard.hs-sites.com/testimport/tag/business) - [Business Combinations (1)](http://smith-howard.hs-sites.com/testimport/tag/business-combinations) - [Business Continuity (1)](http://smith-howard.hs-sites.com/testimport/tag/business-continuity) - [Business Credit (1)](http://smith-howard.hs-sites.com/testimport/tag/business-credit) - [Business Relationships (1)](http://smith-howard.hs-sites.com/testimport/tag/business-relationships) - [Business Travel (1)](http://smith-howard.hs-sites.com/testimport/tag/business-travel) - [Buy Georgia (1)](http://smith-howard.hs-sites.com/testimport/tag/buy-georgia) - [Buy-Sell Agreement (1)](http://smith-howard.hs-sites.com/testimport/tag/buy-sell-agreement) - [Buyer Agreement (1)](http://smith-howard.hs-sites.com/testimport/tag/buyer-agreement) - [C Corporation (1)](http://smith-howard.hs-sites.com/testimport/tag/c-corporation) - [CEO (1)](http://smith-howard.hs-sites.com/testimport/tag/ceo) - [CERCLA (1)](http://smith-howard.hs-sites.com/testimport/tag/cercla) - [CPA Assurance (1)](http://smith-howard.hs-sites.com/testimport/tag/cpa-assurance) - [Capital Turnover (1)](http://smith-howard.hs-sites.com/testimport/tag/capital-turnover) - [Card Readers (1)](http://smith-howard.hs-sites.com/testimport/tag/card-readers) - [Carryover (1)](http://smith-howard.hs-sites.com/testimport/tag/carryover) - [Charitable Donation Deduction (1)](http://smith-howard.hs-sites.com/testimport/tag/charitable-donation-deduction) - [Charitable Giving (1)](http://smith-howard.hs-sites.com/testimport/tag/charitable-giving) - [Cloud Computing (1)](http://smith-howard.hs-sites.com/testimport/tag/cloud-computing) - [Collaborate (1)](http://smith-howard.hs-sites.com/testimport/tag/collaborate) - [Collections (1)](http://smith-howard.hs-sites.com/testimport/tag/collections) - [Commercial Real Estate (1)](http://smith-howard.hs-sites.com/testimport/tag/commercial-real-estate) - [Commerical Lenders (1)](http://smith-howard.hs-sites.com/testimport/tag/commerical-lenders) - [Compilation Engagement (1)](http://smith-howard.hs-sites.com/testimport/tag/compilation-engagement) - [Construction Labor (1)](http://smith-howard.hs-sites.com/testimport/tag/construction-labor) - [Construction Litigation (1)](http://smith-howard.hs-sites.com/testimport/tag/construction-litigation) - [Contingencies (1)](http://smith-howard.hs-sites.com/testimport/tag/contingencies) - [Corporate Inversions (1)](http://smith-howard.hs-sites.com/testimport/tag/corporate-inversions) - [Credit Score (1)](http://smith-howard.hs-sites.com/testimport/tag/credit-score) - [Cross-Purchase Agreement (1)](http://smith-howard.hs-sites.com/testimport/tag/cross-purchase-agreement) - [Customer Service (1)](http://smith-howard.hs-sites.com/testimport/tag/customer-service) - [DOMA (1)](http://smith-howard.hs-sites.com/testimport/tag/doma) - [Damages (1)](http://smith-howard.hs-sites.com/testimport/tag/damages) - [Dashboard Reports (1)](http://smith-howard.hs-sites.com/testimport/tag/dashboard-reports) - [Deduction (1)](http://smith-howard.hs-sites.com/testimport/tag/deduction) - [Deductions (1)](http://smith-howard.hs-sites.com/testimport/tag/deductions) - [Defense of Marriage Act (1)](http://smith-howard.hs-sites.com/testimport/tag/defense-of-marriage-act) - [Definition of Employee (1)](http://smith-howard.hs-sites.com/testimport/tag/definition-of-employee) - [Depreciation (1)](http://smith-howard.hs-sites.com/testimport/tag/depreciation) - [Domestic Production Activities Deduction (1)](http://smith-howard.hs-sites.com/testimport/tag/domestic-production-activities-deduction) - [Donald Trump (1)](http://smith-howard.hs-sites.com/testimport/tag/donald-trump) - [Downtown (1)](http://smith-howard.hs-sites.com/testimport/tag/downtown) - [EAP (1)](http://smith-howard.hs-sites.com/testimport/tag/eap) - [EPA (1)](http://smith-howard.hs-sites.com/testimport/tag/epa) - [EU (1)](http://smith-howard.hs-sites.com/testimport/tag/eu) - [Econometric Center (1)](http://smith-howard.hs-sites.com/testimport/tag/econometric-center) - [Economic Development (1)](http://smith-howard.hs-sites.com/testimport/tag/economic-development) - [Economic Impact (1)](http://smith-howard.hs-sites.com/testimport/tag/economic-impact) - [Electronic Payments (1)](http://smith-howard.hs-sites.com/testimport/tag/electronic-payments) - [Employees (1)](http://smith-howard.hs-sites.com/testimport/tag/employees) - [Endowment Management (1)](http://smith-howard.hs-sites.com/testimport/tag/endowment-management) - [Entity-Purchase Agreement (1)](http://smith-howard.hs-sites.com/testimport/tag/entity-purchase-agreement) - [Equity (1)](http://smith-howard.hs-sites.com/testimport/tag/equity) - [Estimate Value (1)](http://smith-howard.hs-sites.com/testimport/tag/estimate-value) - [Expats (1)](http://smith-howard.hs-sites.com/testimport/tag/expats) - [Expense Padding (1)](http://smith-howard.hs-sites.com/testimport/tag/expense-padding) - [Extensions (1)](http://smith-howard.hs-sites.com/testimport/tag/extensions) - [Extraterritorial Income Exclusion (1)](http://smith-howard.hs-sites.com/testimport/tag/extraterritorial-income-exclusion) - [FBAR (1)](http://smith-howard.hs-sites.com/testimport/tag/fbar) - [FIRPTA (1)](http://smith-howard.hs-sites.com/testimport/tag/firpta) - [FSA (1)](http://smith-howard.hs-sites.com/testimport/tag/fsa) - [FSAs (1)](http://smith-howard.hs-sites.com/testimport/tag/fsas) - [Family Business (1)](http://smith-howard.hs-sites.com/testimport/tag/family-business) - [Fiduciary Rule in Effect (1)](http://smith-howard.hs-sites.com/testimport/tag/fiduciary-rule-in-effect) - [Food Fight (1)](http://smith-howard.hs-sites.com/testimport/tag/food-fight) - [Foreign Tax Credits (1)](http://smith-howard.hs-sites.com/testimport/tag/foreign-tax-credits) - [Form 1040 (1)](http://smith-howard.hs-sites.com/testimport/tag/form-1040) - [Form 1065 (1)](http://smith-howard.hs-sites.com/testimport/tag/form-1065) - [Form 1120 (1)](http://smith-howard.hs-sites.com/testimport/tag/form-1120) - [Form 4070 (1)](http://smith-howard.hs-sites.com/testimport/tag/form-4070) - [Form 5500 (1)](http://smith-howard.hs-sites.com/testimport/tag/form-5500) - [Form 709 (1)](http://smith-howard.hs-sites.com/testimport/tag/form-709) - [Form 941 (1)](http://smith-howard.hs-sites.com/testimport/tag/form-941) - [Form W-8BEN-E (1)](http://smith-howard.hs-sites.com/testimport/tag/form-w-8ben-e) - [Fraud Checklist (1)](http://smith-howard.hs-sites.com/testimport/tag/fraud-checklist) - [Fraud Hotline (1)](http://smith-howard.hs-sites.com/testimport/tag/fraud-hotline) - [Friendly Hire (1)](http://smith-howard.hs-sites.com/testimport/tag/friendly-hire) - [Funds (1)](http://smith-howard.hs-sites.com/testimport/tag/funds) - [Ga. Comp. R. & Regs. 560-12-2-.115 (1)](http://smith-howard.hs-sites.com/testimport/tag/ga-comp-r-regs-560-12-2-115) - [Georgia Center for Nonprofits (1)](http://smith-howard.hs-sites.com/testimport/tag/georgia-center-for-nonprofits) - [Georgia Dome (1)](http://smith-howard.hs-sites.com/testimport/tag/georgia-dome) - [Georgia Gives Day (1)](http://smith-howard.hs-sites.com/testimport/tag/georgia-gives-day) - [Georgia Society of CPAs (1)](http://smith-howard.hs-sites.com/testimport/tag/georgia-society-of-cpas) - [Georgia Tax Tribunal (1)](http://smith-howard.hs-sites.com/testimport/tag/georgia-tax-tribunal) - [Georgia manufacturing economy (1)](http://smith-howard.hs-sites.com/testimport/tag/georgia-manufacturing-economy) - [Georgia manufacturing sector (1)](http://smith-howard.hs-sites.com/testimport/tag/georgia-manufacturing-sector) - [Going Green (1)](http://smith-howard.hs-sites.com/testimport/tag/going-green) - [Goodwill (1)](http://smith-howard.hs-sites.com/testimport/tag/goodwill) - [Government Funding (1)](http://smith-howard.hs-sites.com/testimport/tag/government-funding) - [Green Lease (1)](http://smith-howard.hs-sites.com/testimport/tag/green-lease) - [Grow America Act (1)](http://smith-howard.hs-sites.com/testimport/tag/grow-america-act) - [H.R. 5771 (1)](http://smith-howard.hs-sites.com/testimport/tag/h-r-5771) - [Health Care Mandate (1)](http://smith-howard.hs-sites.com/testimport/tag/health-care-mandate) - [Healthcare (1)](http://smith-howard.hs-sites.com/testimport/tag/healthcare) - [Heavy Equipment (1)](http://smith-howard.hs-sites.com/testimport/tag/heavy-equipment) - [Historic Property (1)](http://smith-howard.hs-sites.com/testimport/tag/historic-property) - [Holidays (1)](http://smith-howard.hs-sites.com/testimport/tag/holidays) - [Home Office (1)](http://smith-howard.hs-sites.com/testimport/tag/home-office) - [Hybrid Agreement (1)](http://smith-howard.hs-sites.com/testimport/tag/hybrid-agreement) - [IASB (1)](http://smith-howard.hs-sites.com/testimport/tag/iasb) - [IRA Accounts (1)](http://smith-howard.hs-sites.com/testimport/tag/ira-accounts) - [IRA Rollovers (1)](http://smith-howard.hs-sites.com/testimport/tag/ira-rollovers) - [IRS Regulation (1)](http://smith-howard.hs-sites.com/testimport/tag/irs-regulation) - [IRS Regulations (1)](http://smith-howard.hs-sites.com/testimport/tag/irs-regulations) - [IRS Scam (1)](http://smith-howard.hs-sites.com/testimport/tag/irs-scam) - [Identity Theft (1)](http://smith-howard.hs-sites.com/testimport/tag/identity-theft) - [Impairment Testing (1)](http://smith-howard.hs-sites.com/testimport/tag/impairment-testing) - [Import Tariffs (1)](http://smith-howard.hs-sites.com/testimport/tag/import-tariffs) - [Independent Contractor (1)](http://smith-howard.hs-sites.com/testimport/tag/independent-contractor) - [Insights (1)](http://smith-howard.hs-sites.com/testimport/tag/insights) - [International Cargo Hub (1)](http://smith-howard.hs-sites.com/testimport/tag/international-cargo-hub) - [Internet of Things (1)](http://smith-howard.hs-sites.com/testimport/tag/internet-of-things) - [Internship (1)](http://smith-howard.hs-sites.com/testimport/tag/internship) - [Investment (1)](http://smith-howard.hs-sites.com/testimport/tag/investment) - [Investment Decision (1)](http://smith-howard.hs-sites.com/testimport/tag/investment-decision) - [Investment Policy (1)](http://smith-howard.hs-sites.com/testimport/tag/investment-policy) - [Joint Venture (1)](http://smith-howard.hs-sites.com/testimport/tag/joint-venture) - [Jurisdictions (1)](http://smith-howard.hs-sites.com/testimport/tag/jurisdictions) - [KSU (1)](http://smith-howard.hs-sites.com/testimport/tag/ksu) - [Kennesaw State (1)](http://smith-howard.hs-sites.com/testimport/tag/kennesaw-state) - [Kennesaw State University (1)](http://smith-howard.hs-sites.com/testimport/tag/kennesaw-state-university) - [Lending (1)](http://smith-howard.hs-sites.com/testimport/tag/lending) - [Liabilities (1)](http://smith-howard.hs-sites.com/testimport/tag/liabilities) - [Limited Liability Company (1)](http://smith-howard.hs-sites.com/testimport/tag/limited-liability-company) - [Loans (1)](http://smith-howard.hs-sites.com/testimport/tag/loans) - [MACRS (1)](http://smith-howard.hs-sites.com/testimport/tag/macrs) - [Management (1)](http://smith-howard.hs-sites.com/testimport/tag/management) - [Market Saturation (1)](http://smith-howard.hs-sites.com/testimport/tag/market-saturation) - [Market Value (1)](http://smith-howard.hs-sites.com/testimport/tag/market-value) - [Market-based Valuation (1)](http://smith-howard.hs-sites.com/testimport/tag/market-based-valuation) - [Marketing Tips (1)](http://smith-howard.hs-sites.com/testimport/tag/marketing-tips) - [Michael Cohn (1)](http://smith-howard.hs-sites.com/testimport/tag/michael-cohn) - [Model 1 IGA (1)](http://smith-howard.hs-sites.com/testimport/tag/model-1-iga) - [Model 2 IGA (1)](http://smith-howard.hs-sites.com/testimport/tag/model-2-iga) - [Museum Advocacy Day (1)](http://smith-howard.hs-sites.com/testimport/tag/museum-advocacy-day) - [NIIT (1)](http://smith-howard.hs-sites.com/testimport/tag/niit) - [NQDC Plan (1)](http://smith-howard.hs-sites.com/testimport/tag/nqdc-plan) - [Net Operating Income (1)](http://smith-howard.hs-sites.com/testimport/tag/net-operating-income) - [Networking (1)](http://smith-howard.hs-sites.com/testimport/tag/networking) - [New Employees (1)](http://smith-howard.hs-sites.com/testimport/tag/new-employees) - [Nonprofit Model (1)](http://smith-howard.hs-sites.com/testimport/tag/nonprofit-model) - [Nonprofit accounting (1)](http://smith-howard.hs-sites.com/testimport/tag/nonprofit-accounting) - [Nonresidential Construction (1)](http://smith-howard.hs-sites.com/testimport/tag/nonresidential-construction) - [Notes (1)](http://smith-howard.hs-sites.com/testimport/tag/notes) - [OECD (1)](http://smith-howard.hs-sites.com/testimport/tag/oecd) - [OECD Model Tax Convention (1)](http://smith-howard.hs-sites.com/testimport/tag/oecd-model-tax-convention) - [Obamacare (1)](http://smith-howard.hs-sites.com/testimport/tag/obamacare) - [Online Fundraising (1)](http://smith-howard.hs-sites.com/testimport/tag/online-fundraising) - [Online Retailers (1)](http://smith-howard.hs-sites.com/testimport/tag/online-retailers) - [Organic Sales Gworth (1)](http://smith-howard.hs-sites.com/testimport/tag/organic-sales-gworth) - [Overtime (1)](http://smith-howard.hs-sites.com/testimport/tag/overtime) - [PEO (1)](http://smith-howard.hs-sites.com/testimport/tag/peo) - [PTO (1)](http://smith-howard.hs-sites.com/testimport/tag/pto) - [Parent-Subsidiary Directive (1)](http://smith-howard.hs-sites.com/testimport/tag/parent-subsidiary-directive) - [Partnership Audits (1)](http://smith-howard.hs-sites.com/testimport/tag/partnership-audits) - [Pay for Performance (1)](http://smith-howard.hs-sites.com/testimport/tag/pay-for-performance) - [Per Diem (1)](http://smith-howard.hs-sites.com/testimport/tag/per-diem) - [Performance Monitoring (1)](http://smith-howard.hs-sites.com/testimport/tag/performance-monitoring) - [Permanently Restricted Funds (1)](http://smith-howard.hs-sites.com/testimport/tag/permanently-restricted-funds) - [Personal Data (1)](http://smith-howard.hs-sites.com/testimport/tag/personal-data) - [Phone Scam (1)](http://smith-howard.hs-sites.com/testimport/tag/phone-scam) - [Planning (1)](http://smith-howard.hs-sites.com/testimport/tag/planning) - [Ponce City Market (1)](http://smith-howard.hs-sites.com/testimport/tag/ponce-city-market) - [Preparation (1)](http://smith-howard.hs-sites.com/testimport/tag/preparation) - [Prepared Financial Statements (1)](http://smith-howard.hs-sites.com/testimport/tag/prepared-financial-statements) - [Presentation of Net Assets (1)](http://smith-howard.hs-sites.com/testimport/tag/presentation-of-net-assets) - [Presidential Election (1)](http://smith-howard.hs-sites.com/testimport/tag/presidential-election) - [Priority Guidance Plan (1)](http://smith-howard.hs-sites.com/testimport/tag/priority-guidance-plan) - [Private Company GAAP (1)](http://smith-howard.hs-sites.com/testimport/tag/private-company-gaap) - [Productivity (1)](http://smith-howard.hs-sites.com/testimport/tag/productivity) - [Profitability Ratio (1)](http://smith-howard.hs-sites.com/testimport/tag/profitability-ratio) - [Property Value (1)](http://smith-howard.hs-sites.com/testimport/tag/property-value) - [Proposed Tax Plan (1)](http://smith-howard.hs-sites.com/testimport/tag/proposed-tax-plan) - [Purchasing Activities (1)](http://smith-howard.hs-sites.com/testimport/tag/purchasing-activities) - [R&D tax credit (1)](http://smith-howard.hs-sites.com/testimport/tag/rd-tax-credit) - [R&M (1)](http://smith-howard.hs-sites.com/testimport/tag/rm) - [REITs (1)](http://smith-howard.hs-sites.com/testimport/tag/reits) - [RTFT (1)](http://smith-howard.hs-sites.com/testimport/tag/rtft) - [Real Estate Development (1)](http://smith-howard.hs-sites.com/testimport/tag/real-estate-development) - [Real Estate Industry (1)](http://smith-howard.hs-sites.com/testimport/tag/real-estate-industry) - [Related-Party Transactions (1)](http://smith-howard.hs-sites.com/testimport/tag/related-party-transactions) - [Research & Development (1)](http://smith-howard.hs-sites.com/testimport/tag/research-development) - [Residential Market (1)](http://smith-howard.hs-sites.com/testimport/tag/residential-market) - [Restaurant Technology (1)](http://smith-howard.hs-sites.com/testimport/tag/restaurant-technology) - [Retail (1)](http://smith-howard.hs-sites.com/testimport/tag/retail) - [Revenue (1)](http://smith-howard.hs-sites.com/testimport/tag/revenue) - [Revenue from Contracts with Customers (1)](http://smith-howard.hs-sites.com/testimport/tag/revenue-from-contracts-with-customers) - [Revised Texas Franchise Tax (1)](http://smith-howard.hs-sites.com/testimport/tag/revised-texas-franchise-tax) - [Risk Assessment (1)](http://smith-howard.hs-sites.com/testimport/tag/risk-assessment) - [Roger Tutterow (1)](http://smith-howard.hs-sites.com/testimport/tag/roger-tutterow) - [Rollovers (1)](http://smith-howard.hs-sites.com/testimport/tag/rollovers) - [Romancing the Brand (1)](http://smith-howard.hs-sites.com/testimport/tag/romancing-the-brand) - [Ronald McDonald House (1)](http://smith-howard.hs-sites.com/testimport/tag/ronald-mcdonald-house) - [Roth IRA (1)](http://smith-howard.hs-sites.com/testimport/tag/roth-ira) - [SHOP (1)](http://smith-howard.hs-sites.com/testimport/tag/shop) - [SOC Report (1)](http://smith-howard.hs-sites.com/testimport/tag/soc-report) - [SSARS (1)](http://smith-howard.hs-sites.com/testimport/tag/ssars) - [SWOT analysis (1)](http://smith-howard.hs-sites.com/testimport/tag/swot-analysis) - [Safe Harbor (1)](http://smith-howard.hs-sites.com/testimport/tag/safe-harbor) - [Salary (1)](http://smith-howard.hs-sites.com/testimport/tag/salary) - [Sales Forecasts (1)](http://smith-howard.hs-sites.com/testimport/tag/sales-forecasts) - [Sarbanes-Oxley (1)](http://smith-howard.hs-sites.com/testimport/tag/sarbanes-oxley) - [Saving (1)](http://smith-howard.hs-sites.com/testimport/tag/saving) - [Section 199 Deductions (1)](http://smith-howard.hs-sites.com/testimport/tag/section-199-deductions) - [Segregation of Duties (1)](http://smith-howard.hs-sites.com/testimport/tag/segregation-of-duties) - [Senior Healthcare (1)](http://smith-howard.hs-sites.com/testimport/tag/senior-healthcare) - [Services (1)](http://smith-howard.hs-sites.com/testimport/tag/services) - [Shareholder Loan (1)](http://smith-howard.hs-sites.com/testimport/tag/shareholder-loan) - [Shortage (1)](http://smith-howard.hs-sites.com/testimport/tag/shortage) - [Skilled Labor (1)](http://smith-howard.hs-sites.com/testimport/tag/skilled-labor) - [Skimmer Scams (1)](http://smith-howard.hs-sites.com/testimport/tag/skimmer-scams) - [Social Security Benefits (1)](http://smith-howard.hs-sites.com/testimport/tag/social-security-benefits) - [Special Events (1)](http://smith-howard.hs-sites.com/testimport/tag/special-events) - [Spending Policy (1)](http://smith-howard.hs-sites.com/testimport/tag/spending-policy) - [Statement of Activities (1)](http://smith-howard.hs-sites.com/testimport/tag/statement-of-activities) - [Stephanie Vaughn (1)](http://smith-howard.hs-sites.com/testimport/tag/stephanie-vaughn) - [Strategies (1)](http://smith-howard.hs-sites.com/testimport/tag/strategies) - [Succession (1)](http://smith-howard.hs-sites.com/testimport/tag/succession) - [Surety (1)](http://smith-howard.hs-sites.com/testimport/tag/surety) - [TIGTA (1)](http://smith-howard.hs-sites.com/testimport/tag/tigta) - [Tax Alert (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-alert) - [Tax Avoidance (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-avoidance) - [Tax Breaks (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-breaks) - [Tax Calendar (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-calendar) - [Tax Code (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-code) - [Tax Extenders (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-extenders) - [Tax Fraud (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-fraud) - [Tax Incentives (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-incentives) - [Tax Law (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-law) - [Tax Policy (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-policy) - [Tax Proposal (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-proposal) - [Temporarily Restricted Funds (1)](http://smith-howard.hs-sites.com/testimport/tag/temporarily-restricted-funds) - [Tenants (1)](http://smith-howard.hs-sites.com/testimport/tag/tenants) - [Thank You (1)](http://smith-howard.hs-sites.com/testimport/tag/thank-you) - [The Port of Savannah (1)](http://smith-howard.hs-sites.com/testimport/tag/the-port-of-savannah) - [Theft (1)](http://smith-howard.hs-sites.com/testimport/tag/theft) - [Third-Party Delivery (1)](http://smith-howard.hs-sites.com/testimport/tag/third-party-delivery) - [Tim Halloran (1)](http://smith-howard.hs-sites.com/testimport/tag/tim-halloran) - [Trans-Pacific Partnership (1)](http://smith-howard.hs-sites.com/testimport/tag/trans-pacific-partnership) - [Travel Expenses (1)](http://smith-howard.hs-sites.com/testimport/tag/travel-expenses) - [Trump (1)](http://smith-howard.hs-sites.com/testimport/tag/trump) - [Turnover (1)](http://smith-howard.hs-sites.com/testimport/tag/turnover) - [Typosquatting (1)](http://smith-howard.hs-sites.com/testimport/tag/typosquatting) - [U.S. Tax Treaties (1)](http://smith-howard.hs-sites.com/testimport/tag/u-s-tax-treaties) - [UPMIFA (1)](http://smith-howard.hs-sites.com/testimport/tag/upmifa) - [Unrestricted Funds (1)](http://smith-howard.hs-sites.com/testimport/tag/unrestricted-funds) - [Update (1)](http://smith-howard.hs-sites.com/testimport/tag/update) - [Urbanization (1)](http://smith-howard.hs-sites.com/testimport/tag/urbanization) - [VAT (1)](http://smith-howard.hs-sites.com/testimport/tag/vat) - [Valuations (1)](http://smith-howard.hs-sites.com/testimport/tag/valuations) - [Veterans (1)](http://smith-howard.hs-sites.com/testimport/tag/veterans) - [Volunteer (1)](http://smith-howard.hs-sites.com/testimport/tag/volunteer) - [W-2 (1)](http://smith-howard.hs-sites.com/testimport/tag/w-2) - [Warning Signs (1)](http://smith-howard.hs-sites.com/testimport/tag/warning-signs) - [West Midtown (1)](http://smith-howard.hs-sites.com/testimport/tag/west-midtown) - [Withholding Tax (1)](http://smith-howard.hs-sites.com/testimport/tag/withholding-tax) - [Women Executives (1)](http://smith-howard.hs-sites.com/testimport/tag/women-executives) - [Women History Month (1)](http://smith-howard.hs-sites.com/testimport/tag/women-history-month) - [Work Opportunity Tax Credit (1)](http://smith-howard.hs-sites.com/testimport/tag/work-opportunity-tax-credit) - [Worker Classification (1)](http://smith-howard.hs-sites.com/testimport/tag/worker-classification) - [accounting alterantive (1)](http://smith-howard.hs-sites.com/testimport/tag/accounting-alterantive) - [accounting software (1)](http://smith-howard.hs-sites.com/testimport/tag/accounting-software) - [advisory board (1)](http://smith-howard.hs-sites.com/testimport/tag/advisory-board) - [agreed upon procedures (1)](http://smith-howard.hs-sites.com/testimport/tag/agreed-upon-procedures) - [angel credit (1)](http://smith-howard.hs-sites.com/testimport/tag/angel-credit) - [angel investor (1)](http://smith-howard.hs-sites.com/testimport/tag/angel-investor) - [artificial intelligence (1)](http://smith-howard.hs-sites.com/testimport/tag/artificial-intelligence) - [bonding (1)](http://smith-howard.hs-sites.com/testimport/tag/bonding) - [boom town (1)](http://smith-howard.hs-sites.com/testimport/tag/boom-town) - [borrower (1)](http://smith-howard.hs-sites.com/testimport/tag/borrower) - [brewery owners (1)](http://smith-howard.hs-sites.com/testimport/tag/brewery-owners) - [business credit scores (1)](http://smith-howard.hs-sites.com/testimport/tag/business-credit-scores) - [business tax planning (1)](http://smith-howard.hs-sites.com/testimport/tag/business-tax-planning) - [buy vs. lease (1)](http://smith-howard.hs-sites.com/testimport/tag/buy-vs-lease) - [calculation of value (1)](http://smith-howard.hs-sites.com/testimport/tag/calculation-of-value) - [captive insurance companies (1)](http://smith-howard.hs-sites.com/testimport/tag/captive-insurance-companies) - [cash conversion cycle (1)](http://smith-howard.hs-sites.com/testimport/tag/cash-conversion-cycle) - [cash flow (1)](http://smith-howard.hs-sites.com/testimport/tag/cash-flow) - [cell manufacturing (1)](http://smith-howard.hs-sites.com/testimport/tag/cell-manufacturing) - [charity navigator (1)](http://smith-howard.hs-sites.com/testimport/tag/charity-navigator) - [clergy (1)](http://smith-howard.hs-sites.com/testimport/tag/clergy) - [commercial crime insurance (1)](http://smith-howard.hs-sites.com/testimport/tag/commercial-crime-insurance) - [common-control leasing (1)](http://smith-howard.hs-sites.com/testimport/tag/common-control-leasing) - [construcrtion (1)](http://smith-howard.hs-sites.com/testimport/tag/construcrtion) - [construction accounting (1)](http://smith-howard.hs-sites.com/testimport/tag/construction-accounting) - [construction industry (1)](http://smith-howard.hs-sites.com/testimport/tag/construction-industry) - [construction policies (1)](http://smith-howard.hs-sites.com/testimport/tag/construction-policies) - [contractor safety (1)](http://smith-howard.hs-sites.com/testimport/tag/contractor-safety) - [contracts (1)](http://smith-howard.hs-sites.com/testimport/tag/contracts) - [cost of living adjustments (1)](http://smith-howard.hs-sites.com/testimport/tag/cost-of-living-adjustments) - [crowdfunding (1)](http://smith-howard.hs-sites.com/testimport/tag/crowdfunding) - [customer contracts (1)](http://smith-howard.hs-sites.com/testimport/tag/customer-contracts) - [deceptive borrowers (1)](http://smith-howard.hs-sites.com/testimport/tag/deceptive-borrowers) - [deferred compensation (1)](http://smith-howard.hs-sites.com/testimport/tag/deferred-compensation) - [development (1)](http://smith-howard.hs-sites.com/testimport/tag/development) - [digital manufacturing (1)](http://smith-howard.hs-sites.com/testimport/tag/digital-manufacturing) - [disclosures (1)](http://smith-howard.hs-sites.com/testimport/tag/disclosures) - [discontinued operations (1)](http://smith-howard.hs-sites.com/testimport/tag/discontinued-operations) - [downtown atlanta real estate (1)](http://smith-howard.hs-sites.com/testimport/tag/downtown-atlanta-real-estate) - [employee misclassification (1)](http://smith-howard.hs-sites.com/testimport/tag/employee-misclassification) - [escalation clause (1)](http://smith-howard.hs-sites.com/testimport/tag/escalation-clause) - [estate planning mistakes (1)](http://smith-howard.hs-sites.com/testimport/tag/estate-planning-mistakes) - [exports (1)](http://smith-howard.hs-sites.com/testimport/tag/exports) - [family transfers (1)](http://smith-howard.hs-sites.com/testimport/tag/family-transfers) - [fiduciary duty (1)](http://smith-howard.hs-sites.com/testimport/tag/fiduciary-duty) - [financial projections (1)](http://smith-howard.hs-sites.com/testimport/tag/financial-projections) - [financial restatements (1)](http://smith-howard.hs-sites.com/testimport/tag/financial-restatements) - [financial viability (1)](http://smith-howard.hs-sites.com/testimport/tag/financial-viability) - [florida residency (1)](http://smith-howard.hs-sites.com/testimport/tag/florida-residency) - [forecast (1)](http://smith-howard.hs-sites.com/testimport/tag/forecast) - [forecasting (1)](http://smith-howard.hs-sites.com/testimport/tag/forecasting) - [forecasts (1)](http://smith-howard.hs-sites.com/testimport/tag/forecasts) - [foreign employees (1)](http://smith-howard.hs-sites.com/testimport/tag/foreign-employees) - [georgia department of economic development (1)](http://smith-howard.hs-sites.com/testimport/tag/georgia-department-of-economic-development) - [georgia film industry (1)](http://smith-howard.hs-sites.com/testimport/tag/georgia-film-industry) - [gift tax (1)](http://smith-howard.hs-sites.com/testimport/tag/gift-tax) - [global (1)](http://smith-howard.hs-sites.com/testimport/tag/global) - [going concern assumption (1)](http://smith-howard.hs-sites.com/testimport/tag/going-concern-assumption) - [government contracts (1)](http://smith-howard.hs-sites.com/testimport/tag/government-contracts) - [hardship distributions (1)](http://smith-howard.hs-sites.com/testimport/tag/hardship-distributions) - [healthcare reform (1)](http://smith-howard.hs-sites.com/testimport/tag/healthcare-reform) - [hospitality accounting (1)](http://smith-howard.hs-sites.com/testimport/tag/hospitality-accounting) - [impact measurement (1)](http://smith-howard.hs-sites.com/testimport/tag/impact-measurement) - [inbound (1)](http://smith-howard.hs-sites.com/testimport/tag/inbound) - [infrastruction (1)](http://smith-howard.hs-sites.com/testimport/tag/infrastruction) - [integra (1)](http://smith-howard.hs-sites.com/testimport/tag/integra) - [interest rate (1)](http://smith-howard.hs-sites.com/testimport/tag/interest-rate) - [internet tax (1)](http://smith-howard.hs-sites.com/testimport/tag/internet-tax) - [inventory (1)](http://smith-howard.hs-sites.com/testimport/tag/inventory) - [inventory tracking (1)](http://smith-howard.hs-sites.com/testimport/tag/inventory-tracking) - [investment committees (1)](http://smith-howard.hs-sites.com/testimport/tag/investment-committees) - [investors (1)](http://smith-howard.hs-sites.com/testimport/tag/investors) - [job cost reports (1)](http://smith-howard.hs-sites.com/testimport/tag/job-cost-reports) - [ken berger (1)](http://smith-howard.hs-sites.com/testimport/tag/ken-berger) - [key person insurance (1)](http://smith-howard.hs-sites.com/testimport/tag/key-person-insurance) - [large employer (1)](http://smith-howard.hs-sites.com/testimport/tag/large-employer) - [leadership award (1)](http://smith-howard.hs-sites.com/testimport/tag/leadership-award) - [lean manufacturing (1)](http://smith-howard.hs-sites.com/testimport/tag/lean-manufacturing) - [leased assets (1)](http://smith-howard.hs-sites.com/testimport/tag/leased-assets) - [liquidity (1)](http://smith-howard.hs-sites.com/testimport/tag/liquidity) - [louisiana (1)](http://smith-howard.hs-sites.com/testimport/tag/louisiana) - [mandatory gratuities (1)](http://smith-howard.hs-sites.com/testimport/tag/mandatory-gratuities) - [manufacturing industry (1)](http://smith-howard.hs-sites.com/testimport/tag/manufacturing-industry) - [market report (1)](http://smith-howard.hs-sites.com/testimport/tag/market-report) - [massachusetts (1)](http://smith-howard.hs-sites.com/testimport/tag/massachusetts) - [materials costs (1)](http://smith-howard.hs-sites.com/testimport/tag/materials-costs) - [minimizing risk (1)](http://smith-howard.hs-sites.com/testimport/tag/minimizing-risk) - [new administration (1)](http://smith-howard.hs-sites.com/testimport/tag/new-administration) - [new overtime rules (1)](http://smith-howard.hs-sites.com/testimport/tag/new-overtime-rules) - [news (1)](http://smith-howard.hs-sites.com/testimport/tag/news) - [nonprofit board (1)](http://smith-howard.hs-sites.com/testimport/tag/nonprofit-board) - [nonprofit boards (1)](http://smith-howard.hs-sites.com/testimport/tag/nonprofit-boards) - [not-for-profit (1)](http://smith-howard.hs-sites.com/testimport/tag/not-for-profit) - [offshoring (1)](http://smith-howard.hs-sites.com/testimport/tag/offshoring) - [outbound (1)](http://smith-howard.hs-sites.com/testimport/tag/outbound) - [outsourcing (1)](http://smith-howard.hs-sites.com/testimport/tag/outsourcing) - [overtime rule (1)](http://smith-howard.hs-sites.com/testimport/tag/overtime-rule) - [philanthropic planning (1)](http://smith-howard.hs-sites.com/testimport/tag/philanthropic-planning) - [phishing schemes (1)](http://smith-howard.hs-sites.com/testimport/tag/phishing-schemes) - [point of sale (1)](http://smith-howard.hs-sites.com/testimport/tag/point-of-sale) - [presenteeism (1)](http://smith-howard.hs-sites.com/testimport/tag/presenteeism) - [public-private partnerships (1)](http://smith-howard.hs-sites.com/testimport/tag/public-private-partnerships) - [qualifying leases (1)](http://smith-howard.hs-sites.com/testimport/tag/qualifying-leases) - [record retention (1)](http://smith-howard.hs-sites.com/testimport/tag/record-retention) - [recruiting (1)](http://smith-howard.hs-sites.com/testimport/tag/recruiting) - [red flag services (1)](http://smith-howard.hs-sites.com/testimport/tag/red-flag-services) - [reissued financial statements (1)](http://smith-howard.hs-sites.com/testimport/tag/reissued-financial-statements) - [related parties (1)](http://smith-howard.hs-sites.com/testimport/tag/related-parties) - [rental property (1)](http://smith-howard.hs-sites.com/testimport/tag/rental-property) - [repair and maintenance (1)](http://smith-howard.hs-sites.com/testimport/tag/repair-and-maintenance) - [reshoring (1)](http://smith-howard.hs-sites.com/testimport/tag/reshoring) - [restatements (1)](http://smith-howard.hs-sites.com/testimport/tag/restatements) - [restaurant sales tax (1)](http://smith-howard.hs-sites.com/testimport/tag/restaurant-sales-tax) - [retirement plan (1)](http://smith-howard.hs-sites.com/testimport/tag/retirement-plan) - [sales & use tax (1)](http://smith-howard.hs-sites.com/testimport/tag/sales-use-tax) - [sales tax audit (1)](http://smith-howard.hs-sites.com/testimport/tag/sales-tax-audit) - [seasonal businesses (1)](http://smith-howard.hs-sites.com/testimport/tag/seasonal-businesses) - [software development (1)](http://smith-howard.hs-sites.com/testimport/tag/software-development) - [students (1)](http://smith-howard.hs-sites.com/testimport/tag/students) - [surety market (1)](http://smith-howard.hs-sites.com/testimport/tag/surety-market) - [tangible property tax deduction (1)](http://smith-howard.hs-sites.com/testimport/tag/tangible-property-tax-deduction) - [tax deadlines (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-deadlines) - [tax legislation (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-legislation) - [tax savings (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-savings) - [taxpayer scams (1)](http://smith-howard.hs-sites.com/testimport/tag/taxpayer-scams) - [tennessee (1)](http://smith-howard.hs-sites.com/testimport/tag/tennessee) - [threshold (1)](http://smith-howard.hs-sites.com/testimport/tag/threshold) - [trade (1)](http://smith-howard.hs-sites.com/testimport/tag/trade) - [undefined (1)](http://smith-howard.hs-sites.com/testimport/tag/undefined) - [vacancy rates (1)](http://smith-howard.hs-sites.com/testimport/tag/vacancy-rates) - [wages (1)](http://smith-howard.hs-sites.com/testimport/tag/wages) - [wyoming (1)](http://smith-howard.hs-sites.com/testimport/tag/wyoming) [see all](http://smith-howard.hs-sites.com/testimport/2014/06/09/the-hunt-for-hidden-liabilities-and-risks#) ### Posts by Topic - [Uncategorized (581)](http://smith-howard.hs-sites.com/testimport/tag/uncategorized) - [Tax (117)](http://smith-howard.hs-sites.com/testimport/tag/tax) - [Construction (90)](http://smith-howard.hs-sites.com/testimport/tag/construction) - [manufacturing (75)](http://smith-howard.hs-sites.com/testimport/tag/manufacturing) - [Commercial Lenders (73)](http://smith-howard.hs-sites.com/testimport/tag/commercial-lenders) - [Advisory (33)](http://smith-howard.hs-sites.com/testimport/tag/advisory) - [Nonprofits (27)](http://smith-howard.hs-sites.com/testimport/tag/nonprofits) - [real estate (25)](http://smith-howard.hs-sites.com/testimport/tag/real-estate) - [Nonprofit (24)](http://smith-howard.hs-sites.com/testimport/tag/nonprofit) - [PMI (23)](http://smith-howard.hs-sites.com/testimport/tag/pmi) - [Accounting (22)](http://smith-howard.hs-sites.com/testimport/tag/accounting) - [Commercial Banking (17)](http://smith-howard.hs-sites.com/testimport/tag/commercial-banking) - [International Tax (17)](http://smith-howard.hs-sites.com/testimport/tag/international-tax) - [distribution (13)](http://smith-howard.hs-sites.com/testimport/tag/distribution) - [technology (13)](http://smith-howard.hs-sites.com/testimport/tag/technology) - [FASB (12)](http://smith-howard.hs-sites.com/testimport/tag/fasb) - [Georgia Manufacturing (11)](http://smith-howard.hs-sites.com/testimport/tag/georgia-manufacturing) - [Georgia manufacturing activity (10)](http://smith-howard.hs-sites.com/testimport/tag/georgia-manufacturing-activity) - [Atlanta (9)](http://smith-howard.hs-sites.com/testimport/tag/atlanta) - [Tax Planning (8)](http://smith-howard.hs-sites.com/testimport/tag/tax-planning) - [Benefit Plan Audits (7)](http://smith-howard.hs-sites.com/testimport/tag/benefit-plan-audits) - [Hospitality (7)](http://smith-howard.hs-sites.com/testimport/tag/hospitality) - [IRS (7)](http://smith-howard.hs-sites.com/testimport/tag/irs) - [financial planning (7)](http://smith-howard.hs-sites.com/testimport/tag/financial-planning) - [sales tax (7)](http://smith-howard.hs-sites.com/testimport/tag/sales-tax) - [Employment (6)](http://smith-howard.hs-sites.com/testimport/tag/employment) - [Fraud (6)](http://smith-howard.hs-sites.com/testimport/tag/fraud) - [GAAP (6)](http://smith-howard.hs-sites.com/testimport/tag/gaap) - [Red Flag Reporting (6)](http://smith-howard.hs-sites.com/testimport/tag/red-flag-reporting) - [manufacturing activity (6)](http://smith-howard.hs-sites.com/testimport/tag/manufacturing-activity) - [FATCA (5)](http://smith-howard.hs-sites.com/testimport/tag/fatca) - [Revenue Recognition (5)](http://smith-howard.hs-sites.com/testimport/tag/revenue-recognition) - [due diligence (5)](http://smith-howard.hs-sites.com/testimport/tag/due-diligence) - [Affordable Care Act (4)](http://smith-howard.hs-sites.com/testimport/tag/affordable-care-act) - [Commercial Lending (4)](http://smith-howard.hs-sites.com/testimport/tag/commercial-lending) - [Department of Labor (4)](http://smith-howard.hs-sites.com/testimport/tag/department-of-labor) - [Financial Reporting (4)](http://smith-howard.hs-sites.com/testimport/tag/financial-reporting) - [Fraud Prevention (4)](http://smith-howard.hs-sites.com/testimport/tag/fraud-prevention) - [GIBI (4)](http://smith-howard.hs-sites.com/testimport/tag/gibi) - [M&A (4)](http://smith-howard.hs-sites.com/testimport/tag/ma) - [Mergers & Acquisitions (4)](http://smith-howard.hs-sites.com/testimport/tag/mergers-acquisitions) - [Restaurant industry (4)](http://smith-howard.hs-sites.com/testimport/tag/restaurant-industry) - [cybersecurity (4)](http://smith-howard.hs-sites.com/testimport/tag/cybersecurity) - [leadership (4)](http://smith-howard.hs-sites.com/testimport/tag/leadership) - [manufacturers (4)](http://smith-howard.hs-sites.com/testimport/tag/manufacturers) - [ACA (3)](http://smith-howard.hs-sites.com/testimport/tag/aca) - [Benefits (3)](http://smith-howard.hs-sites.com/testimport/tag/benefits) - [Commercial Bankers (3)](http://smith-howard.hs-sites.com/testimport/tag/commercial-bankers) - [Compensation (3)](http://smith-howard.hs-sites.com/testimport/tag/compensation) - [Employee Benefit Plans (3)](http://smith-howard.hs-sites.com/testimport/tag/employee-benefit-plans) - [European Union (3)](http://smith-howard.hs-sites.com/testimport/tag/european-union) - [Financials (3)](http://smith-howard.hs-sites.com/testimport/tag/financials) - [Form 990 (3)](http://smith-howard.hs-sites.com/testimport/tag/form-990) - [Fraud Detection (3)](http://smith-howard.hs-sites.com/testimport/tag/fraud-detection) - [Fundraising (3)](http://smith-howard.hs-sites.com/testimport/tag/fundraising) - [Georgia (3)](http://smith-howard.hs-sites.com/testimport/tag/georgia) - [Marketing (3)](http://smith-howard.hs-sites.com/testimport/tag/marketing) - [PATH Act (3)](http://smith-howard.hs-sites.com/testimport/tag/path-act) - [Production (3)](http://smith-howard.hs-sites.com/testimport/tag/production) - [Project Management (3)](http://smith-howard.hs-sites.com/testimport/tag/project-management) - [REIT (3)](http://smith-howard.hs-sites.com/testimport/tag/reit) - [Sales and Use Tax (3)](http://smith-howard.hs-sites.com/testimport/tag/sales-and-use-tax) - [Security Risk (3)](http://smith-howard.hs-sites.com/testimport/tag/security-risk) - [Transfer Pricing (3)](http://smith-howard.hs-sites.com/testimport/tag/transfer-pricing) - [careers (3)](http://smith-howard.hs-sites.com/testimport/tag/careers) - [construction sales tax liabilities (3)](http://smith-howard.hs-sites.com/testimport/tag/construction-sales-tax-liabilities) - [estate planning (3)](http://smith-howard.hs-sites.com/testimport/tag/estate-planning) - [lease accounting (3)](http://smith-howard.hs-sites.com/testimport/tag/lease-accounting) - [401(k) (2)](http://smith-howard.hs-sites.com/testimport/tag/401k) - [AICPA (2)](http://smith-howard.hs-sites.com/testimport/tag/aicpa) - [Atlanta Nonprofits (2)](http://smith-howard.hs-sites.com/testimport/tag/atlanta-nonprofits) - [Atlanta real estate (2)](http://smith-howard.hs-sites.com/testimport/tag/atlanta-real-estate) - [Board Governance (2)](http://smith-howard.hs-sites.com/testimport/tag/board-governance) - [Bonus Depreciation (2)](http://smith-howard.hs-sites.com/testimport/tag/bonus-depreciation) - [Business Development (2)](http://smith-howard.hs-sites.com/testimport/tag/business-development) - [CFO (2)](http://smith-howard.hs-sites.com/testimport/tag/cfo) - [China (2)](http://smith-howard.hs-sites.com/testimport/tag/china) - [Commodity Price (2)](http://smith-howard.hs-sites.com/testimport/tag/commodity-price) - [Compliance (2)](http://smith-howard.hs-sites.com/testimport/tag/compliance) - [Contribution (2)](http://smith-howard.hs-sites.com/testimport/tag/contribution) - [Corporate Tax (2)](http://smith-howard.hs-sites.com/testimport/tag/corporate-tax) - [DOL (2)](http://smith-howard.hs-sites.com/testimport/tag/dol) - [Deadline (2)](http://smith-howard.hs-sites.com/testimport/tag/deadline) - [Donations (2)](http://smith-howard.hs-sites.com/testimport/tag/donations) - [Donors (2)](http://smith-howard.hs-sites.com/testimport/tag/donors) - [Email Scam (2)](http://smith-howard.hs-sites.com/testimport/tag/email-scam) - [Facts and Figures (2)](http://smith-howard.hs-sites.com/testimport/tag/facts-and-figures) - [Financial Statements (2)](http://smith-howard.hs-sites.com/testimport/tag/financial-statements) - [Finished Inventory (2)](http://smith-howard.hs-sites.com/testimport/tag/finished-inventory) - [Flexible Spending Accounts (2)](http://smith-howard.hs-sites.com/testimport/tag/flexible-spending-accounts) - [Going Concern (2)](http://smith-howard.hs-sites.com/testimport/tag/going-concern) - [Green Building (2)](http://smith-howard.hs-sites.com/testimport/tag/green-building) - [Health Care (2)](http://smith-howard.hs-sites.com/testimport/tag/health-care) - [Hospitality Industry Accounting (2)](http://smith-howard.hs-sites.com/testimport/tag/hospitality-industry-accounting) - [IC-DISC (2)](http://smith-howard.hs-sites.com/testimport/tag/ic-disc) - [Independent School (2)](http://smith-howard.hs-sites.com/testimport/tag/independent-school) - [Innovation (2)](http://smith-howard.hs-sites.com/testimport/tag/innovation) - [KSU Econometric Center (2)](http://smith-howard.hs-sites.com/testimport/tag/ksu-econometric-center) - [LEED (2)](http://smith-howard.hs-sites.com/testimport/tag/leed) - [Midtown (2)](http://smith-howard.hs-sites.com/testimport/tag/midtown) - [New Orders (2)](http://smith-howard.hs-sites.com/testimport/tag/new-orders) - [PMI report (2)](http://smith-howard.hs-sites.com/testimport/tag/pmi-report) - [Payroll Taxes (2)](http://smith-howard.hs-sites.com/testimport/tag/payroll-taxes) - [R&D (2)](http://smith-howard.hs-sites.com/testimport/tag/rd) - [R&D tax credits (2)](http://smith-howard.hs-sites.com/testimport/tag/rd-tax-credits) - [Receivables (2)](http://smith-howard.hs-sites.com/testimport/tag/receivables) - [Recruitment (2)](http://smith-howard.hs-sites.com/testimport/tag/recruitment) - [Refund (2)](http://smith-howard.hs-sites.com/testimport/tag/refund) - [Retirement (2)](http://smith-howard.hs-sites.com/testimport/tag/retirement) - [Roth 401k (2)](http://smith-howard.hs-sites.com/testimport/tag/roth-401k) - [Sabbarese (2)](http://smith-howard.hs-sites.com/testimport/tag/sabbarese) - [Section 179 (2)](http://smith-howard.hs-sites.com/testimport/tag/section-179) - [Section 199 (2)](http://smith-howard.hs-sites.com/testimport/tag/section-199) - [Small Business (2)](http://smith-howard.hs-sites.com/testimport/tag/small-business) - [Social Media (2)](http://smith-howard.hs-sites.com/testimport/tag/social-media) - [Software (2)](http://smith-howard.hs-sites.com/testimport/tag/software) - [Supplier Delivery Time (2)](http://smith-howard.hs-sites.com/testimport/tag/supplier-delivery-time) - [Tax Evasion (2)](http://smith-howard.hs-sites.com/testimport/tag/tax-evasion) - [Transactions (2)](http://smith-howard.hs-sites.com/testimport/tag/transactions) - [U.S. Tax Court (2)](http://smith-howard.hs-sites.com/testimport/tag/u-s-tax-court) - [U.S. manufacturing (2)](http://smith-howard.hs-sites.com/testimport/tag/u-s-manufacturing) - [accounting students (2)](http://smith-howard.hs-sites.com/testimport/tag/accounting-students) - [commerical banking (2)](http://smith-howard.hs-sites.com/testimport/tag/commerical-banking) - [construction advisory (2)](http://smith-howard.hs-sites.com/testimport/tag/construction-advisory) - [contractor (2)](http://smith-howard.hs-sites.com/testimport/tag/contractor) - [equipment (2)](http://smith-howard.hs-sites.com/testimport/tag/equipment) - [financial statement audit (2)](http://smith-howard.hs-sites.com/testimport/tag/financial-statement-audit) - [financial statement disclosures (2)](http://smith-howard.hs-sites.com/testimport/tag/financial-statement-disclosures) - [georgia sales tax holiday (2)](http://smith-howard.hs-sites.com/testimport/tag/georgia-sales-tax-holiday) - [individual tax (2)](http://smith-howard.hs-sites.com/testimport/tag/individual-tax) - [investments (2)](http://smith-howard.hs-sites.com/testimport/tag/investments) - [leadership institute (2)](http://smith-howard.hs-sites.com/testimport/tag/leadership-institute) - [manufacturing trends (2)](http://smith-howard.hs-sites.com/testimport/tag/manufacturing-trends) - [mileage rates (2)](http://smith-howard.hs-sites.com/testimport/tag/mileage-rates) - [nexus (2)](http://smith-howard.hs-sites.com/testimport/tag/nexus) - [nonprofit tax (2)](http://smith-howard.hs-sites.com/testimport/tag/nonprofit-tax) - [private equity (2)](http://smith-howard.hs-sites.com/testimport/tag/private-equity) - [retirement planning (2)](http://smith-howard.hs-sites.com/testimport/tag/retirement-planning) - [software technology (2)](http://smith-howard.hs-sites.com/testimport/tag/software-technology) - [succession planning (2)](http://smith-howard.hs-sites.com/testimport/tag/succession-planning) - [tangible property regulations (2)](http://smith-howard.hs-sites.com/testimport/tag/tangible-property-regulations) - [tax credits (2)](http://smith-howard.hs-sites.com/testimport/tag/tax-credits) - [tax deductions (2)](http://smith-howard.hs-sites.com/testimport/tag/tax-deductions) - [tax reform (2)](http://smith-howard.hs-sites.com/testimport/tag/tax-reform) - [year-end tax planning (2)](http://smith-howard.hs-sites.com/testimport/tag/year-end-tax-planning) - [1099 (1)](http://smith-howard.hs-sites.com/testimport/tag/1099) - [179D (1)](http://smith-howard.hs-sites.com/testimport/tag/179d) - [2014 activity (1)](http://smith-howard.hs-sites.com/testimport/tag/2014-activity) - [2016 election (1)](http://smith-howard.hs-sites.com/testimport/tag/2016-election) - [2017 (1)](http://smith-howard.hs-sites.com/testimport/tag/2017) - [A-133 (1)](http://smith-howard.hs-sites.com/testimport/tag/a-133) - [ABL (1)](http://smith-howard.hs-sites.com/testimport/tag/abl) - [ACA Reporting Deadline (1)](http://smith-howard.hs-sites.com/testimport/tag/aca-reporting-deadline) - [ACFE (1)](http://smith-howard.hs-sites.com/testimport/tag/acfe) - [AICPA Exposure Draft (1)](http://smith-howard.hs-sites.com/testimport/tag/aicpa-exposure-draft) - [AMT Tax (1)](http://smith-howard.hs-sites.com/testimport/tag/amt-tax) - [ASU 2014-15 (1)](http://smith-howard.hs-sites.com/testimport/tag/asu-2014-15) - [ASU No. 2014-09 (1)](http://smith-howard.hs-sites.com/testimport/tag/asu-no-2014-09) - [ATM (1)](http://smith-howard.hs-sites.com/testimport/tag/atm) - [AU-C Sec. 703 (1)](http://smith-howard.hs-sites.com/testimport/tag/au-c-sec-703) - [Accountable Reimbursement (1)](http://smith-howard.hs-sites.com/testimport/tag/accountable-reimbursement) - [Accounting Methods (1)](http://smith-howard.hs-sites.com/testimport/tag/accounting-methods) - [Accounting Policies (1)](http://smith-howard.hs-sites.com/testimport/tag/accounting-policies) - [Accounting Practices (1)](http://smith-howard.hs-sites.com/testimport/tag/accounting-practices) - [Accounting Today (1)](http://smith-howard.hs-sites.com/testimport/tag/accounting-today) - [Amazon (1)](http://smith-howard.hs-sites.com/testimport/tag/amazon) - [Amazon.com Inc. & Subsidiaries v. Commissioner (1)](http://smith-howard.hs-sites.com/testimport/tag/amazon-com-inc-subsidiaries-v-commissioner-of-inte) - [Asset Allocation (1)](http://smith-howard.hs-sites.com/testimport/tag/asset-allocation) - [Asset Based Lending (1)](http://smith-howard.hs-sites.com/testimport/tag/asset-based-lending) - [Asset Valuation (1)](http://smith-howard.hs-sites.com/testimport/tag/asset-valuation) - [Atlanta Museums (1)](http://smith-howard.hs-sites.com/testimport/tag/atlanta-museums) - [Atlanta manufacturing CPA (1)](http://smith-howard.hs-sites.com/testimport/tag/atlanta-manufacturing-cpa) - [Audit (1)](http://smith-howard.hs-sites.com/testimport/tag/audit) - [Audit Opinion (1)](http://smith-howard.hs-sites.com/testimport/tag/audit-opinion) - [Audit vs Tax (1)](http://smith-howard.hs-sites.com/testimport/tag/audit-vs-tax) - [Automated Marketing (1)](http://smith-howard.hs-sites.com/testimport/tag/automated-marketing) - [BE-10 filing (1)](http://smith-howard.hs-sites.com/testimport/tag/be-10-filing) - [BEPS (1)](http://smith-howard.hs-sites.com/testimport/tag/beps) - [Balance (1)](http://smith-howard.hs-sites.com/testimport/tag/balance) - [Benchmarking (1)](http://smith-howard.hs-sites.com/testimport/tag/benchmarking) - [Best Practices (1)](http://smith-howard.hs-sites.com/testimport/tag/best-practices) - [Big Data (1)](http://smith-howard.hs-sites.com/testimport/tag/big-data) - [Billing Process (1)](http://smith-howard.hs-sites.com/testimport/tag/billing-process) - [Bitcoin (1)](http://smith-howard.hs-sites.com/testimport/tag/bitcoin) - [Board Composition (1)](http://smith-howard.hs-sites.com/testimport/tag/board-composition) - [Bobrow v. Commissioner (1)](http://smith-howard.hs-sites.com/testimport/tag/bobrow-v-commissioner) - [Border Tax (1)](http://smith-howard.hs-sites.com/testimport/tag/border-tax) - [Borrowers (1)](http://smith-howard.hs-sites.com/testimport/tag/borrowers) - [Buckhead (1)](http://smith-howard.hs-sites.com/testimport/tag/buckhead) - [Budgeting (1)](http://smith-howard.hs-sites.com/testimport/tag/budgeting) - [Budgets (1)](http://smith-howard.hs-sites.com/testimport/tag/budgets) - [Business (1)](http://smith-howard.hs-sites.com/testimport/tag/business) - [Business Combinations (1)](http://smith-howard.hs-sites.com/testimport/tag/business-combinations) - [Business Continuity (1)](http://smith-howard.hs-sites.com/testimport/tag/business-continuity) - [Business Credit (1)](http://smith-howard.hs-sites.com/testimport/tag/business-credit) - [Business Relationships (1)](http://smith-howard.hs-sites.com/testimport/tag/business-relationships) - [Business Travel (1)](http://smith-howard.hs-sites.com/testimport/tag/business-travel) - [Buy Georgia (1)](http://smith-howard.hs-sites.com/testimport/tag/buy-georgia) - [Buy-Sell Agreement (1)](http://smith-howard.hs-sites.com/testimport/tag/buy-sell-agreement) - [Buyer Agreement (1)](http://smith-howard.hs-sites.com/testimport/tag/buyer-agreement) - [C Corporation (1)](http://smith-howard.hs-sites.com/testimport/tag/c-corporation) - [CEO (1)](http://smith-howard.hs-sites.com/testimport/tag/ceo) - [CERCLA (1)](http://smith-howard.hs-sites.com/testimport/tag/cercla) - [CPA Assurance (1)](http://smith-howard.hs-sites.com/testimport/tag/cpa-assurance) - [Capital Turnover (1)](http://smith-howard.hs-sites.com/testimport/tag/capital-turnover) - [Card Readers (1)](http://smith-howard.hs-sites.com/testimport/tag/card-readers) - [Carryover (1)](http://smith-howard.hs-sites.com/testimport/tag/carryover) - [Charitable Donation Deduction (1)](http://smith-howard.hs-sites.com/testimport/tag/charitable-donation-deduction) - [Charitable Giving (1)](http://smith-howard.hs-sites.com/testimport/tag/charitable-giving) - [Cloud Computing (1)](http://smith-howard.hs-sites.com/testimport/tag/cloud-computing) - [Collaborate (1)](http://smith-howard.hs-sites.com/testimport/tag/collaborate) - [Collections (1)](http://smith-howard.hs-sites.com/testimport/tag/collections) - [Commercial Real Estate (1)](http://smith-howard.hs-sites.com/testimport/tag/commercial-real-estate) - [Commerical Lenders (1)](http://smith-howard.hs-sites.com/testimport/tag/commerical-lenders) - [Compilation Engagement (1)](http://smith-howard.hs-sites.com/testimport/tag/compilation-engagement) - [Construction Labor (1)](http://smith-howard.hs-sites.com/testimport/tag/construction-labor) - [Construction Litigation (1)](http://smith-howard.hs-sites.com/testimport/tag/construction-litigation) - [Contingencies (1)](http://smith-howard.hs-sites.com/testimport/tag/contingencies) - [Corporate Inversions (1)](http://smith-howard.hs-sites.com/testimport/tag/corporate-inversions) - [Credit Score (1)](http://smith-howard.hs-sites.com/testimport/tag/credit-score) - [Cross-Purchase Agreement (1)](http://smith-howard.hs-sites.com/testimport/tag/cross-purchase-agreement) - [Customer Service (1)](http://smith-howard.hs-sites.com/testimport/tag/customer-service) - [DOMA (1)](http://smith-howard.hs-sites.com/testimport/tag/doma) - [Damages (1)](http://smith-howard.hs-sites.com/testimport/tag/damages) - [Dashboard Reports (1)](http://smith-howard.hs-sites.com/testimport/tag/dashboard-reports) - [Deduction (1)](http://smith-howard.hs-sites.com/testimport/tag/deduction) - [Deductions (1)](http://smith-howard.hs-sites.com/testimport/tag/deductions) - [Defense of Marriage Act (1)](http://smith-howard.hs-sites.com/testimport/tag/defense-of-marriage-act) - [Definition of Employee (1)](http://smith-howard.hs-sites.com/testimport/tag/definition-of-employee) - [Depreciation (1)](http://smith-howard.hs-sites.com/testimport/tag/depreciation) - [Domestic Production Activities Deduction (1)](http://smith-howard.hs-sites.com/testimport/tag/domestic-production-activities-deduction) - [Donald Trump (1)](http://smith-howard.hs-sites.com/testimport/tag/donald-trump) - [Downtown (1)](http://smith-howard.hs-sites.com/testimport/tag/downtown) - [EAP (1)](http://smith-howard.hs-sites.com/testimport/tag/eap) - [EPA (1)](http://smith-howard.hs-sites.com/testimport/tag/epa) - [EU (1)](http://smith-howard.hs-sites.com/testimport/tag/eu) - [Econometric Center (1)](http://smith-howard.hs-sites.com/testimport/tag/econometric-center) - [Economic Development (1)](http://smith-howard.hs-sites.com/testimport/tag/economic-development) - [Economic Impact (1)](http://smith-howard.hs-sites.com/testimport/tag/economic-impact) - [Electronic Payments (1)](http://smith-howard.hs-sites.com/testimport/tag/electronic-payments) - [Employees (1)](http://smith-howard.hs-sites.com/testimport/tag/employees) - [Endowment Management (1)](http://smith-howard.hs-sites.com/testimport/tag/endowment-management) - [Entity-Purchase Agreement (1)](http://smith-howard.hs-sites.com/testimport/tag/entity-purchase-agreement) - [Equity (1)](http://smith-howard.hs-sites.com/testimport/tag/equity) - [Estimate Value (1)](http://smith-howard.hs-sites.com/testimport/tag/estimate-value) - [Expats (1)](http://smith-howard.hs-sites.com/testimport/tag/expats) - [Expense Padding (1)](http://smith-howard.hs-sites.com/testimport/tag/expense-padding) - [Extensions (1)](http://smith-howard.hs-sites.com/testimport/tag/extensions) - [Extraterritorial Income Exclusion (1)](http://smith-howard.hs-sites.com/testimport/tag/extraterritorial-income-exclusion) - [FBAR (1)](http://smith-howard.hs-sites.com/testimport/tag/fbar) - [FIRPTA (1)](http://smith-howard.hs-sites.com/testimport/tag/firpta) - [FSA (1)](http://smith-howard.hs-sites.com/testimport/tag/fsa) - [FSAs (1)](http://smith-howard.hs-sites.com/testimport/tag/fsas) - [Family Business (1)](http://smith-howard.hs-sites.com/testimport/tag/family-business) - [Fiduciary Rule in Effect (1)](http://smith-howard.hs-sites.com/testimport/tag/fiduciary-rule-in-effect) - [Food Fight (1)](http://smith-howard.hs-sites.com/testimport/tag/food-fight) - [Foreign Tax Credits (1)](http://smith-howard.hs-sites.com/testimport/tag/foreign-tax-credits) - [Form 1040 (1)](http://smith-howard.hs-sites.com/testimport/tag/form-1040) - [Form 1065 (1)](http://smith-howard.hs-sites.com/testimport/tag/form-1065) - [Form 1120 (1)](http://smith-howard.hs-sites.com/testimport/tag/form-1120) - [Form 4070 (1)](http://smith-howard.hs-sites.com/testimport/tag/form-4070) - [Form 5500 (1)](http://smith-howard.hs-sites.com/testimport/tag/form-5500) - [Form 709 (1)](http://smith-howard.hs-sites.com/testimport/tag/form-709) - [Form 941 (1)](http://smith-howard.hs-sites.com/testimport/tag/form-941) - [Form W-8BEN-E (1)](http://smith-howard.hs-sites.com/testimport/tag/form-w-8ben-e) - [Fraud Checklist (1)](http://smith-howard.hs-sites.com/testimport/tag/fraud-checklist) - [Fraud Hotline (1)](http://smith-howard.hs-sites.com/testimport/tag/fraud-hotline) - [Friendly Hire (1)](http://smith-howard.hs-sites.com/testimport/tag/friendly-hire) - [Funds (1)](http://smith-howard.hs-sites.com/testimport/tag/funds) - [Ga. Comp. R. & Regs. 560-12-2-.115 (1)](http://smith-howard.hs-sites.com/testimport/tag/ga-comp-r-regs-560-12-2-115) - [Georgia Center for Nonprofits (1)](http://smith-howard.hs-sites.com/testimport/tag/georgia-center-for-nonprofits) - [Georgia Dome (1)](http://smith-howard.hs-sites.com/testimport/tag/georgia-dome) - [Georgia Gives Day (1)](http://smith-howard.hs-sites.com/testimport/tag/georgia-gives-day) - [Georgia Society of CPAs (1)](http://smith-howard.hs-sites.com/testimport/tag/georgia-society-of-cpas) - [Georgia Tax Tribunal (1)](http://smith-howard.hs-sites.com/testimport/tag/georgia-tax-tribunal) - [Georgia manufacturing economy (1)](http://smith-howard.hs-sites.com/testimport/tag/georgia-manufacturing-economy) - [Georgia manufacturing sector (1)](http://smith-howard.hs-sites.com/testimport/tag/georgia-manufacturing-sector) - [Going Green (1)](http://smith-howard.hs-sites.com/testimport/tag/going-green) - [Goodwill (1)](http://smith-howard.hs-sites.com/testimport/tag/goodwill) - [Government Funding (1)](http://smith-howard.hs-sites.com/testimport/tag/government-funding) - [Green Lease (1)](http://smith-howard.hs-sites.com/testimport/tag/green-lease) - [Grow America Act (1)](http://smith-howard.hs-sites.com/testimport/tag/grow-america-act) - [H.R. 5771 (1)](http://smith-howard.hs-sites.com/testimport/tag/h-r-5771) - [Health Care Mandate (1)](http://smith-howard.hs-sites.com/testimport/tag/health-care-mandate) - [Healthcare (1)](http://smith-howard.hs-sites.com/testimport/tag/healthcare) - [Heavy Equipment (1)](http://smith-howard.hs-sites.com/testimport/tag/heavy-equipment) - [Historic Property (1)](http://smith-howard.hs-sites.com/testimport/tag/historic-property) - [Holidays (1)](http://smith-howard.hs-sites.com/testimport/tag/holidays) - [Home Office (1)](http://smith-howard.hs-sites.com/testimport/tag/home-office) - [Hybrid Agreement (1)](http://smith-howard.hs-sites.com/testimport/tag/hybrid-agreement) - [IASB (1)](http://smith-howard.hs-sites.com/testimport/tag/iasb) - [IRA Accounts (1)](http://smith-howard.hs-sites.com/testimport/tag/ira-accounts) - [IRA Rollovers (1)](http://smith-howard.hs-sites.com/testimport/tag/ira-rollovers) - [IRS Regulation (1)](http://smith-howard.hs-sites.com/testimport/tag/irs-regulation) - [IRS Regulations (1)](http://smith-howard.hs-sites.com/testimport/tag/irs-regulations) - [IRS Scam (1)](http://smith-howard.hs-sites.com/testimport/tag/irs-scam) - [Identity Theft (1)](http://smith-howard.hs-sites.com/testimport/tag/identity-theft) - [Impairment Testing (1)](http://smith-howard.hs-sites.com/testimport/tag/impairment-testing) - [Import Tariffs (1)](http://smith-howard.hs-sites.com/testimport/tag/import-tariffs) - [Independent Contractor (1)](http://smith-howard.hs-sites.com/testimport/tag/independent-contractor) - [Insights (1)](http://smith-howard.hs-sites.com/testimport/tag/insights) - [International Cargo Hub (1)](http://smith-howard.hs-sites.com/testimport/tag/international-cargo-hub) - [Internet of Things (1)](http://smith-howard.hs-sites.com/testimport/tag/internet-of-things) - [Internship (1)](http://smith-howard.hs-sites.com/testimport/tag/internship) - [Investment (1)](http://smith-howard.hs-sites.com/testimport/tag/investment) - [Investment Decision (1)](http://smith-howard.hs-sites.com/testimport/tag/investment-decision) - [Investment Policy (1)](http://smith-howard.hs-sites.com/testimport/tag/investment-policy) - [Joint Venture (1)](http://smith-howard.hs-sites.com/testimport/tag/joint-venture) - [Jurisdictions (1)](http://smith-howard.hs-sites.com/testimport/tag/jurisdictions) - [KSU (1)](http://smith-howard.hs-sites.com/testimport/tag/ksu) - [Kennesaw State (1)](http://smith-howard.hs-sites.com/testimport/tag/kennesaw-state) - [Kennesaw State University (1)](http://smith-howard.hs-sites.com/testimport/tag/kennesaw-state-university) - [Lending (1)](http://smith-howard.hs-sites.com/testimport/tag/lending) - [Liabilities (1)](http://smith-howard.hs-sites.com/testimport/tag/liabilities) - [Limited Liability Company (1)](http://smith-howard.hs-sites.com/testimport/tag/limited-liability-company) - [Loans (1)](http://smith-howard.hs-sites.com/testimport/tag/loans) - [MACRS (1)](http://smith-howard.hs-sites.com/testimport/tag/macrs) - [Management (1)](http://smith-howard.hs-sites.com/testimport/tag/management) - [Market Saturation (1)](http://smith-howard.hs-sites.com/testimport/tag/market-saturation) - [Market Value (1)](http://smith-howard.hs-sites.com/testimport/tag/market-value) - [Market-based Valuation (1)](http://smith-howard.hs-sites.com/testimport/tag/market-based-valuation) - [Marketing Tips (1)](http://smith-howard.hs-sites.com/testimport/tag/marketing-tips) - [Michael Cohn (1)](http://smith-howard.hs-sites.com/testimport/tag/michael-cohn) - [Model 1 IGA (1)](http://smith-howard.hs-sites.com/testimport/tag/model-1-iga) - [Model 2 IGA (1)](http://smith-howard.hs-sites.com/testimport/tag/model-2-iga) - [Museum Advocacy Day (1)](http://smith-howard.hs-sites.com/testimport/tag/museum-advocacy-day) - [NIIT (1)](http://smith-howard.hs-sites.com/testimport/tag/niit) - [NQDC Plan (1)](http://smith-howard.hs-sites.com/testimport/tag/nqdc-plan) - [Net Operating Income (1)](http://smith-howard.hs-sites.com/testimport/tag/net-operating-income) - [Networking (1)](http://smith-howard.hs-sites.com/testimport/tag/networking) - [New Employees (1)](http://smith-howard.hs-sites.com/testimport/tag/new-employees) - [Nonprofit Model (1)](http://smith-howard.hs-sites.com/testimport/tag/nonprofit-model) - [Nonprofit accounting (1)](http://smith-howard.hs-sites.com/testimport/tag/nonprofit-accounting) - [Nonresidential Construction (1)](http://smith-howard.hs-sites.com/testimport/tag/nonresidential-construction) - [Notes (1)](http://smith-howard.hs-sites.com/testimport/tag/notes) - [OECD (1)](http://smith-howard.hs-sites.com/testimport/tag/oecd) - [OECD Model Tax Convention (1)](http://smith-howard.hs-sites.com/testimport/tag/oecd-model-tax-convention) - [Obamacare (1)](http://smith-howard.hs-sites.com/testimport/tag/obamacare) - [Online Fundraising (1)](http://smith-howard.hs-sites.com/testimport/tag/online-fundraising) - [Online Retailers (1)](http://smith-howard.hs-sites.com/testimport/tag/online-retailers) - [Organic Sales Gworth (1)](http://smith-howard.hs-sites.com/testimport/tag/organic-sales-gworth) - [Overtime (1)](http://smith-howard.hs-sites.com/testimport/tag/overtime) - [PEO (1)](http://smith-howard.hs-sites.com/testimport/tag/peo) - [PTO (1)](http://smith-howard.hs-sites.com/testimport/tag/pto) - [Parent-Subsidiary Directive (1)](http://smith-howard.hs-sites.com/testimport/tag/parent-subsidiary-directive) - [Partnership Audits (1)](http://smith-howard.hs-sites.com/testimport/tag/partnership-audits) - [Pay for Performance (1)](http://smith-howard.hs-sites.com/testimport/tag/pay-for-performance) - [Per Diem (1)](http://smith-howard.hs-sites.com/testimport/tag/per-diem) - [Performance Monitoring (1)](http://smith-howard.hs-sites.com/testimport/tag/performance-monitoring) - [Permanently Restricted Funds (1)](http://smith-howard.hs-sites.com/testimport/tag/permanently-restricted-funds) - [Personal Data (1)](http://smith-howard.hs-sites.com/testimport/tag/personal-data) - [Phone Scam (1)](http://smith-howard.hs-sites.com/testimport/tag/phone-scam) - [Planning (1)](http://smith-howard.hs-sites.com/testimport/tag/planning) - [Ponce City Market (1)](http://smith-howard.hs-sites.com/testimport/tag/ponce-city-market) - [Preparation (1)](http://smith-howard.hs-sites.com/testimport/tag/preparation) - [Prepared Financial Statements (1)](http://smith-howard.hs-sites.com/testimport/tag/prepared-financial-statements) - [Presentation of Net Assets (1)](http://smith-howard.hs-sites.com/testimport/tag/presentation-of-net-assets) - [Presidential Election (1)](http://smith-howard.hs-sites.com/testimport/tag/presidential-election) - [Priority Guidance Plan (1)](http://smith-howard.hs-sites.com/testimport/tag/priority-guidance-plan) - [Private Company GAAP (1)](http://smith-howard.hs-sites.com/testimport/tag/private-company-gaap) - [Productivity (1)](http://smith-howard.hs-sites.com/testimport/tag/productivity) - [Profitability Ratio (1)](http://smith-howard.hs-sites.com/testimport/tag/profitability-ratio) - [Property Value (1)](http://smith-howard.hs-sites.com/testimport/tag/property-value) - [Proposed Tax Plan (1)](http://smith-howard.hs-sites.com/testimport/tag/proposed-tax-plan) - [Purchasing Activities (1)](http://smith-howard.hs-sites.com/testimport/tag/purchasing-activities) - [R&D tax credit (1)](http://smith-howard.hs-sites.com/testimport/tag/rd-tax-credit) - [R&M (1)](http://smith-howard.hs-sites.com/testimport/tag/rm) - [REITs (1)](http://smith-howard.hs-sites.com/testimport/tag/reits) - [RTFT (1)](http://smith-howard.hs-sites.com/testimport/tag/rtft) - [Real Estate Development (1)](http://smith-howard.hs-sites.com/testimport/tag/real-estate-development) - [Real Estate Industry (1)](http://smith-howard.hs-sites.com/testimport/tag/real-estate-industry) - [Related-Party Transactions (1)](http://smith-howard.hs-sites.com/testimport/tag/related-party-transactions) - [Research & Development (1)](http://smith-howard.hs-sites.com/testimport/tag/research-development) - [Residential Market (1)](http://smith-howard.hs-sites.com/testimport/tag/residential-market) - [Restaurant Technology (1)](http://smith-howard.hs-sites.com/testimport/tag/restaurant-technology) - [Retail (1)](http://smith-howard.hs-sites.com/testimport/tag/retail) - [Revenue (1)](http://smith-howard.hs-sites.com/testimport/tag/revenue) - [Revenue from Contracts with Customers (1)](http://smith-howard.hs-sites.com/testimport/tag/revenue-from-contracts-with-customers) - [Revised Texas Franchise Tax (1)](http://smith-howard.hs-sites.com/testimport/tag/revised-texas-franchise-tax) - [Risk Assessment (1)](http://smith-howard.hs-sites.com/testimport/tag/risk-assessment) - [Roger Tutterow (1)](http://smith-howard.hs-sites.com/testimport/tag/roger-tutterow) - [Rollovers (1)](http://smith-howard.hs-sites.com/testimport/tag/rollovers) - [Romancing the Brand (1)](http://smith-howard.hs-sites.com/testimport/tag/romancing-the-brand) - [Ronald McDonald House (1)](http://smith-howard.hs-sites.com/testimport/tag/ronald-mcdonald-house) - [Roth IRA (1)](http://smith-howard.hs-sites.com/testimport/tag/roth-ira) - [SHOP (1)](http://smith-howard.hs-sites.com/testimport/tag/shop) - [SOC Report (1)](http://smith-howard.hs-sites.com/testimport/tag/soc-report) - [SSARS (1)](http://smith-howard.hs-sites.com/testimport/tag/ssars) - [SWOT analysis (1)](http://smith-howard.hs-sites.com/testimport/tag/swot-analysis) - [Safe Harbor (1)](http://smith-howard.hs-sites.com/testimport/tag/safe-harbor) - [Salary (1)](http://smith-howard.hs-sites.com/testimport/tag/salary) - [Sales Forecasts (1)](http://smith-howard.hs-sites.com/testimport/tag/sales-forecasts) - [Sarbanes-Oxley (1)](http://smith-howard.hs-sites.com/testimport/tag/sarbanes-oxley) - [Saving (1)](http://smith-howard.hs-sites.com/testimport/tag/saving) - [Section 199 Deductions (1)](http://smith-howard.hs-sites.com/testimport/tag/section-199-deductions) - [Segregation of Duties (1)](http://smith-howard.hs-sites.com/testimport/tag/segregation-of-duties) - [Senior Healthcare (1)](http://smith-howard.hs-sites.com/testimport/tag/senior-healthcare) - [Services (1)](http://smith-howard.hs-sites.com/testimport/tag/services) - [Shareholder Loan (1)](http://smith-howard.hs-sites.com/testimport/tag/shareholder-loan) - [Shortage (1)](http://smith-howard.hs-sites.com/testimport/tag/shortage) - [Skilled Labor (1)](http://smith-howard.hs-sites.com/testimport/tag/skilled-labor) - [Skimmer Scams (1)](http://smith-howard.hs-sites.com/testimport/tag/skimmer-scams) - [Social Security Benefits (1)](http://smith-howard.hs-sites.com/testimport/tag/social-security-benefits) - [Special Events (1)](http://smith-howard.hs-sites.com/testimport/tag/special-events) - [Spending Policy (1)](http://smith-howard.hs-sites.com/testimport/tag/spending-policy) - [Statement of Activities (1)](http://smith-howard.hs-sites.com/testimport/tag/statement-of-activities) - [Stephanie Vaughn (1)](http://smith-howard.hs-sites.com/testimport/tag/stephanie-vaughn) - [Strategies (1)](http://smith-howard.hs-sites.com/testimport/tag/strategies) - [Succession (1)](http://smith-howard.hs-sites.com/testimport/tag/succession) - [Surety (1)](http://smith-howard.hs-sites.com/testimport/tag/surety) - [TIGTA (1)](http://smith-howard.hs-sites.com/testimport/tag/tigta) - [Tax Alert (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-alert) - [Tax Avoidance (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-avoidance) - [Tax Breaks (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-breaks) - [Tax Calendar (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-calendar) - [Tax Code (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-code) - [Tax Extenders (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-extenders) - [Tax Fraud (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-fraud) - [Tax Incentives (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-incentives) - [Tax Law (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-law) - [Tax Policy (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-policy) - [Tax Proposal (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-proposal) - [Temporarily Restricted Funds (1)](http://smith-howard.hs-sites.com/testimport/tag/temporarily-restricted-funds) - [Tenants (1)](http://smith-howard.hs-sites.com/testimport/tag/tenants) - [Thank You (1)](http://smith-howard.hs-sites.com/testimport/tag/thank-you) - [The Port of Savannah (1)](http://smith-howard.hs-sites.com/testimport/tag/the-port-of-savannah) - [Theft (1)](http://smith-howard.hs-sites.com/testimport/tag/theft) - [Third-Party Delivery (1)](http://smith-howard.hs-sites.com/testimport/tag/third-party-delivery) - [Tim Halloran (1)](http://smith-howard.hs-sites.com/testimport/tag/tim-halloran) - [Trans-Pacific Partnership (1)](http://smith-howard.hs-sites.com/testimport/tag/trans-pacific-partnership) - [Travel Expenses (1)](http://smith-howard.hs-sites.com/testimport/tag/travel-expenses) - [Trump (1)](http://smith-howard.hs-sites.com/testimport/tag/trump) - [Turnover (1)](http://smith-howard.hs-sites.com/testimport/tag/turnover) - [Typosquatting (1)](http://smith-howard.hs-sites.com/testimport/tag/typosquatting) - [U.S. Tax Treaties (1)](http://smith-howard.hs-sites.com/testimport/tag/u-s-tax-treaties) - [UPMIFA (1)](http://smith-howard.hs-sites.com/testimport/tag/upmifa) - [Unrestricted Funds (1)](http://smith-howard.hs-sites.com/testimport/tag/unrestricted-funds) - [Update (1)](http://smith-howard.hs-sites.com/testimport/tag/update) - [Urbanization (1)](http://smith-howard.hs-sites.com/testimport/tag/urbanization) - [VAT (1)](http://smith-howard.hs-sites.com/testimport/tag/vat) - [Valuations (1)](http://smith-howard.hs-sites.com/testimport/tag/valuations) - [Veterans (1)](http://smith-howard.hs-sites.com/testimport/tag/veterans) - [Volunteer (1)](http://smith-howard.hs-sites.com/testimport/tag/volunteer) - [W-2 (1)](http://smith-howard.hs-sites.com/testimport/tag/w-2) - [Warning Signs (1)](http://smith-howard.hs-sites.com/testimport/tag/warning-signs) - [West Midtown (1)](http://smith-howard.hs-sites.com/testimport/tag/west-midtown) - [Withholding Tax (1)](http://smith-howard.hs-sites.com/testimport/tag/withholding-tax) - [Women Executives (1)](http://smith-howard.hs-sites.com/testimport/tag/women-executives) - [Women History Month (1)](http://smith-howard.hs-sites.com/testimport/tag/women-history-month) - [Work Opportunity Tax Credit (1)](http://smith-howard.hs-sites.com/testimport/tag/work-opportunity-tax-credit) - [Worker Classification (1)](http://smith-howard.hs-sites.com/testimport/tag/worker-classification) - [accounting alterantive (1)](http://smith-howard.hs-sites.com/testimport/tag/accounting-alterantive) - [accounting software (1)](http://smith-howard.hs-sites.com/testimport/tag/accounting-software) - [advisory board (1)](http://smith-howard.hs-sites.com/testimport/tag/advisory-board) - [agreed upon procedures (1)](http://smith-howard.hs-sites.com/testimport/tag/agreed-upon-procedures) - [angel credit (1)](http://smith-howard.hs-sites.com/testimport/tag/angel-credit) - [angel investor (1)](http://smith-howard.hs-sites.com/testimport/tag/angel-investor) - [artificial intelligence (1)](http://smith-howard.hs-sites.com/testimport/tag/artificial-intelligence) - [bonding (1)](http://smith-howard.hs-sites.com/testimport/tag/bonding) - [boom town (1)](http://smith-howard.hs-sites.com/testimport/tag/boom-town) - [borrower (1)](http://smith-howard.hs-sites.com/testimport/tag/borrower) - [brewery owners (1)](http://smith-howard.hs-sites.com/testimport/tag/brewery-owners) - [business credit scores (1)](http://smith-howard.hs-sites.com/testimport/tag/business-credit-scores) - [business tax planning (1)](http://smith-howard.hs-sites.com/testimport/tag/business-tax-planning) - [buy vs. lease (1)](http://smith-howard.hs-sites.com/testimport/tag/buy-vs-lease) - [calculation of value (1)](http://smith-howard.hs-sites.com/testimport/tag/calculation-of-value) - [captive insurance companies (1)](http://smith-howard.hs-sites.com/testimport/tag/captive-insurance-companies) - [cash conversion cycle (1)](http://smith-howard.hs-sites.com/testimport/tag/cash-conversion-cycle) - [cash flow (1)](http://smith-howard.hs-sites.com/testimport/tag/cash-flow) - [cell manufacturing (1)](http://smith-howard.hs-sites.com/testimport/tag/cell-manufacturing) - [charity navigator (1)](http://smith-howard.hs-sites.com/testimport/tag/charity-navigator) - [clergy (1)](http://smith-howard.hs-sites.com/testimport/tag/clergy) - [commercial crime insurance (1)](http://smith-howard.hs-sites.com/testimport/tag/commercial-crime-insurance) - [common-control leasing (1)](http://smith-howard.hs-sites.com/testimport/tag/common-control-leasing) - [construcrtion (1)](http://smith-howard.hs-sites.com/testimport/tag/construcrtion) - [construction accounting (1)](http://smith-howard.hs-sites.com/testimport/tag/construction-accounting) - [construction industry (1)](http://smith-howard.hs-sites.com/testimport/tag/construction-industry) - [construction policies (1)](http://smith-howard.hs-sites.com/testimport/tag/construction-policies) - [contractor safety (1)](http://smith-howard.hs-sites.com/testimport/tag/contractor-safety) - [contracts (1)](http://smith-howard.hs-sites.com/testimport/tag/contracts) - [cost of living adjustments (1)](http://smith-howard.hs-sites.com/testimport/tag/cost-of-living-adjustments) - [crowdfunding (1)](http://smith-howard.hs-sites.com/testimport/tag/crowdfunding) - [customer contracts (1)](http://smith-howard.hs-sites.com/testimport/tag/customer-contracts) - [deceptive borrowers (1)](http://smith-howard.hs-sites.com/testimport/tag/deceptive-borrowers) - [deferred compensation (1)](http://smith-howard.hs-sites.com/testimport/tag/deferred-compensation) - [development (1)](http://smith-howard.hs-sites.com/testimport/tag/development) - [digital manufacturing (1)](http://smith-howard.hs-sites.com/testimport/tag/digital-manufacturing) - [disclosures (1)](http://smith-howard.hs-sites.com/testimport/tag/disclosures) - [discontinued operations (1)](http://smith-howard.hs-sites.com/testimport/tag/discontinued-operations) - [downtown atlanta real estate (1)](http://smith-howard.hs-sites.com/testimport/tag/downtown-atlanta-real-estate) - [employee misclassification (1)](http://smith-howard.hs-sites.com/testimport/tag/employee-misclassification) - [escalation clause (1)](http://smith-howard.hs-sites.com/testimport/tag/escalation-clause) - [estate planning mistakes (1)](http://smith-howard.hs-sites.com/testimport/tag/estate-planning-mistakes) - [exports (1)](http://smith-howard.hs-sites.com/testimport/tag/exports) - [family transfers (1)](http://smith-howard.hs-sites.com/testimport/tag/family-transfers) - [fiduciary duty (1)](http://smith-howard.hs-sites.com/testimport/tag/fiduciary-duty) - [financial projections (1)](http://smith-howard.hs-sites.com/testimport/tag/financial-projections) - [financial restatements (1)](http://smith-howard.hs-sites.com/testimport/tag/financial-restatements) - [financial viability (1)](http://smith-howard.hs-sites.com/testimport/tag/financial-viability) - [florida residency (1)](http://smith-howard.hs-sites.com/testimport/tag/florida-residency) - [forecast (1)](http://smith-howard.hs-sites.com/testimport/tag/forecast) - [forecasting (1)](http://smith-howard.hs-sites.com/testimport/tag/forecasting) - [forecasts (1)](http://smith-howard.hs-sites.com/testimport/tag/forecasts) - [foreign employees (1)](http://smith-howard.hs-sites.com/testimport/tag/foreign-employees) - [georgia department of economic development (1)](http://smith-howard.hs-sites.com/testimport/tag/georgia-department-of-economic-development) - [georgia film industry (1)](http://smith-howard.hs-sites.com/testimport/tag/georgia-film-industry) - [gift tax (1)](http://smith-howard.hs-sites.com/testimport/tag/gift-tax) - [global (1)](http://smith-howard.hs-sites.com/testimport/tag/global) - [going concern assumption (1)](http://smith-howard.hs-sites.com/testimport/tag/going-concern-assumption) - [government contracts (1)](http://smith-howard.hs-sites.com/testimport/tag/government-contracts) - [hardship distributions (1)](http://smith-howard.hs-sites.com/testimport/tag/hardship-distributions) - [healthcare reform (1)](http://smith-howard.hs-sites.com/testimport/tag/healthcare-reform) - [hospitality accounting (1)](http://smith-howard.hs-sites.com/testimport/tag/hospitality-accounting) - [impact measurement (1)](http://smith-howard.hs-sites.com/testimport/tag/impact-measurement) - [inbound (1)](http://smith-howard.hs-sites.com/testimport/tag/inbound) - [infrastruction (1)](http://smith-howard.hs-sites.com/testimport/tag/infrastruction) - [integra (1)](http://smith-howard.hs-sites.com/testimport/tag/integra) - [interest rate (1)](http://smith-howard.hs-sites.com/testimport/tag/interest-rate) - [internet tax (1)](http://smith-howard.hs-sites.com/testimport/tag/internet-tax) - [inventory (1)](http://smith-howard.hs-sites.com/testimport/tag/inventory) - [inventory tracking (1)](http://smith-howard.hs-sites.com/testimport/tag/inventory-tracking) - [investment committees (1)](http://smith-howard.hs-sites.com/testimport/tag/investment-committees) - [investors (1)](http://smith-howard.hs-sites.com/testimport/tag/investors) - [job cost reports (1)](http://smith-howard.hs-sites.com/testimport/tag/job-cost-reports) - [ken berger (1)](http://smith-howard.hs-sites.com/testimport/tag/ken-berger) - [key person insurance (1)](http://smith-howard.hs-sites.com/testimport/tag/key-person-insurance) - [large employer (1)](http://smith-howard.hs-sites.com/testimport/tag/large-employer) - [leadership award (1)](http://smith-howard.hs-sites.com/testimport/tag/leadership-award) - [lean manufacturing (1)](http://smith-howard.hs-sites.com/testimport/tag/lean-manufacturing) - [leased assets (1)](http://smith-howard.hs-sites.com/testimport/tag/leased-assets) - [liquidity (1)](http://smith-howard.hs-sites.com/testimport/tag/liquidity) - [louisiana (1)](http://smith-howard.hs-sites.com/testimport/tag/louisiana) - [mandatory gratuities (1)](http://smith-howard.hs-sites.com/testimport/tag/mandatory-gratuities) - [manufacturing industry (1)](http://smith-howard.hs-sites.com/testimport/tag/manufacturing-industry) - [market report (1)](http://smith-howard.hs-sites.com/testimport/tag/market-report) - [massachusetts (1)](http://smith-howard.hs-sites.com/testimport/tag/massachusetts) - [materials costs (1)](http://smith-howard.hs-sites.com/testimport/tag/materials-costs) - [minimizing risk (1)](http://smith-howard.hs-sites.com/testimport/tag/minimizing-risk) - [new administration (1)](http://smith-howard.hs-sites.com/testimport/tag/new-administration) - [new overtime rules (1)](http://smith-howard.hs-sites.com/testimport/tag/new-overtime-rules) - [news (1)](http://smith-howard.hs-sites.com/testimport/tag/news) - [nonprofit board (1)](http://smith-howard.hs-sites.com/testimport/tag/nonprofit-board) - [nonprofit boards (1)](http://smith-howard.hs-sites.com/testimport/tag/nonprofit-boards) - [not-for-profit (1)](http://smith-howard.hs-sites.com/testimport/tag/not-for-profit) - [offshoring (1)](http://smith-howard.hs-sites.com/testimport/tag/offshoring) - [outbound (1)](http://smith-howard.hs-sites.com/testimport/tag/outbound) - [outsourcing (1)](http://smith-howard.hs-sites.com/testimport/tag/outsourcing) - [overtime rule (1)](http://smith-howard.hs-sites.com/testimport/tag/overtime-rule) - [philanthropic planning (1)](http://smith-howard.hs-sites.com/testimport/tag/philanthropic-planning) - [phishing schemes (1)](http://smith-howard.hs-sites.com/testimport/tag/phishing-schemes) - [point of sale (1)](http://smith-howard.hs-sites.com/testimport/tag/point-of-sale) - [presenteeism (1)](http://smith-howard.hs-sites.com/testimport/tag/presenteeism) - [public-private partnerships (1)](http://smith-howard.hs-sites.com/testimport/tag/public-private-partnerships) - [qualifying leases (1)](http://smith-howard.hs-sites.com/testimport/tag/qualifying-leases) - [record retention (1)](http://smith-howard.hs-sites.com/testimport/tag/record-retention) - [recruiting (1)](http://smith-howard.hs-sites.com/testimport/tag/recruiting) - [red flag services (1)](http://smith-howard.hs-sites.com/testimport/tag/red-flag-services) - [reissued financial statements (1)](http://smith-howard.hs-sites.com/testimport/tag/reissued-financial-statements) - [related parties (1)](http://smith-howard.hs-sites.com/testimport/tag/related-parties) - [rental property (1)](http://smith-howard.hs-sites.com/testimport/tag/rental-property) - [repair and maintenance (1)](http://smith-howard.hs-sites.com/testimport/tag/repair-and-maintenance) - [reshoring (1)](http://smith-howard.hs-sites.com/testimport/tag/reshoring) - [restatements (1)](http://smith-howard.hs-sites.com/testimport/tag/restatements) - [restaurant sales tax (1)](http://smith-howard.hs-sites.com/testimport/tag/restaurant-sales-tax) - [retirement plan (1)](http://smith-howard.hs-sites.com/testimport/tag/retirement-plan) - [sales & use tax (1)](http://smith-howard.hs-sites.com/testimport/tag/sales-use-tax) - [sales tax audit (1)](http://smith-howard.hs-sites.com/testimport/tag/sales-tax-audit) - [seasonal businesses (1)](http://smith-howard.hs-sites.com/testimport/tag/seasonal-businesses) - [software development (1)](http://smith-howard.hs-sites.com/testimport/tag/software-development) - [students (1)](http://smith-howard.hs-sites.com/testimport/tag/students) - [surety market (1)](http://smith-howard.hs-sites.com/testimport/tag/surety-market) - [tangible property tax deduction (1)](http://smith-howard.hs-sites.com/testimport/tag/tangible-property-tax-deduction) - [tax deadlines (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-deadlines) - [tax legislation (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-legislation) - [tax savings (1)](http://smith-howard.hs-sites.com/testimport/tag/tax-savings) - [taxpayer scams (1)](http://smith-howard.hs-sites.com/testimport/tag/taxpayer-scams) - [tennessee (1)](http://smith-howard.hs-sites.com/testimport/tag/tennessee) - [threshold (1)](http://smith-howard.hs-sites.com/testimport/tag/threshold) - [trade (1)](http://smith-howard.hs-sites.com/testimport/tag/trade) - [undefined (1)](http://smith-howard.hs-sites.com/testimport/tag/undefined) - [vacancy rates (1)](http://smith-howard.hs-sites.com/testimport/tag/vacancy-rates) - [wages (1)](http://smith-howard.hs-sites.com/testimport/tag/wages) - [wyoming (1)](http://smith-howard.hs-sites.com/testimport/tag/wyoming) [see all](http://smith-howard.hs-sites.com/testimport/2014/06/09/the-hunt-for-hidden-liabilities-and-risks#) ### Posts by Author - [bgoricki (271)](http://smith-howard.hs-sites.com/testimport/author/bgoricki) - [celliott (141)](http://smith-howard.hs-sites.com/testimport/author/celliott) - [nhogan (123)](http://smith-howard.hs-sites.com/testimport/author/nhogan) - [jbarnes (39)](http://smith-howard.hs-sites.com/testimport/author/jbarnes) - [admin (4)](http://smith-howard.hs-sites.com/testimport/author/admin) - [molive (3)](http://smith-howard.hs-sites.com/testimport/author/molive) [see all](http://smith-howard.hs-sites.com/testimport/2014/06/09/the-hunt-for-hidden-liabilities-and-risks#) ### Popular Posts [Tweets by @AtlGives](https://twitter.com/AtlGives) ## **Nonprofit Accounting Services** Georgia's nonprofits recognize Smith & Howard as the premier nonprofit CPA firm in Atlanta and throughout our state. Nonprofits benefit from our nonprofit accounting knowledge and expertise in audits, tax Form 990, board governance and strategic planning. Our significant nonprofit client family is an extension of Smith & Howard’s interest in, and commitment to, our community. No one knows, understands or is as committed to nonprofits as the nonprofit accounting team at Smith & Howard. [Learn more about our nonprofit accounting services](http://www.smith-howard.com/who-we-serve/our-industries/nonprofits). ### Subscribe to Email Updates - [Our Company](http://smith-howard.com/our-company/past-present-and-future) - [History](http://smith-howard.com/our-company/past-present-and-future) - [Values](http://smith-howard.com/our-company/our-values) - [Company Culture](http://smith-howard.com/our-company/company-culture) - [Privacy Policy](http://smith-howard.com/privacy-policy) - [Resources](http://smith-howard.com/resources) - [Articles](http://smith-howard.com/resources?type=article&sort_bef_combine=created%2BDESC) - [Blog](http://smith-howard.com/resources/blog) - [Case Studies](http://smith-howard.com/resources?type=case_study&sort_bef_combine=created%2BDESC) - [Events](http://smith-howard.com/resources/events) - [News](http://smith-howard.com/resources?type=press_release&sort_bef_combine=created%2BDESC) - [Web Tax Guide](http://www.webtaxguide.net/SmithHoward/) - [Web Estate Guide](http://www.webtaxguide.net/WEG/SmithHoward/) - [Our Services](http://smith-howard.com/our-services) - [Overview](http://smith-howard.com/our-services) - [Accounting](http://smith-howard.com/our-services/accounting) - [Assurance](http://smith-howard.com/our-services/assurance) - [C-Suite Services](http://smith-howard.com/our-services/c-suite-services) - [Financial Planning](http://smith-howard.com/our-services/financial-planning) - [Red Flag Reporting](http://smith-howard.com/our-services/red-flag-reporting) - [Tax](http://smith-howard.com/our-services/tax) - [Careers](http://smith-howard.com/careers) - [Openings](http://smith-howard.com/careers/openings) - [College Recruiting](http://smith-howard.com/careers/growing-together) - [Our Industries](http://smith-howard.com/who-we-serve/our-industries) - [Construction](http://smith-howard.com/who-we-serve/our-industries/construction) - [Distribution](http://smith-howard.com/who-we-serve/our-industries/distribution) - [Franchising](http://smith-howard.com/who-we-serve/our-industries/franchising) - [Insurance](http://smith-howard.com/who-we-serve/our-industries/insurance) - [Manufacturing](http://smith-howard.com/who-we-serve/our-industries/manufacturing) - [Medical Practices](http://smith-howard.com/who-we-serve/our-industries/medical-practices) - [Nonprofits](http://smith-howard.com/who-we-serve/our-industries/nonprofits) - [Professional Services](http://smith-howard.com/who-we-serve/our-industries/professional-services) - [Real Estate](http://smith-howard.com/who-we-serve/our-industries/real-estate) - [Technology](http://smith-howard.com/who-we-serve/our-industries/technology) - [Affiliations](http://smith-howard.com/our-company/expanding-our-capabilities-through-trusted-affiliations) - [S & H Wealth Management](http://www.smithhowardwealth.com/) **Contact** Smith & Howard 271 17th Street, NW Suite 1600 Atlanta, GA 30363   [**404.874.6244**](tel:404-874-6244) [404.874.1658 (fax)](tel:404-874-1658)