The deadline for delivering audited financials is 120 days from your fiscal year-end.

“We’ll paper the valuation later” is how a February audit becomes a June one, and we’re pressing harder on this…

Pick your auditor before audit season starts. The good ones fill up, and once you’re scrambling in the new year,…

June has a way of stacking regulatory deadlines right when everyone’s already half checked out for the summer.

Michael Coglianese CPA, P.C. has worked inside broker-dealer and alternative-fund books for more than 30 years, so we treat net…

The NFA defines an introducing broker, or IB, as a person or organization that solicits or accepts orders for futures,…

At Michael Coglianese CPA, P.C., we help firms slow that NFA registration question down before it turns into a launch…

A mark-to-market election changes how every position closes out on December 31, which changes federal liability, state liability, character of…

CPOs are required to keep books and records in an “accurate, current and orderly manner,” and NFA’s expectations stretch that…

GPs, LPs, founders, and foreign investors all sit in different tax worlds. Walk through each group separately so the right…

The first three weeks of the month produced more substantive guidance for alternative fund managers than most full quarters do,…

Nobody wakes up excited about a surprise custody RIA exam. You know it is coming sometime this year. You just…