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ROJAS & ASSOCIATES, CPAs

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Los Angeles: (213) 283-9500
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Articles

NIH Auditors

May 3, 2026 by info

When organizations start searching for an NIH audit, the questions usually come quickly. Who actually performs NIH audits, what should an NIH audit cost, and how do we stay compliant without draining internal resources? These are real concerns for nonprofits, research groups, and healthcare organizations managing federal funding, and they carry real consequences. NIH Compliance Audit The truth is, an NIH audit is not just a requirement to check off a list. It is a business safeguard. Done right, it protects your funding, strengthens your credibility, and gives leadership confidence in the numbers behind the organization. At some point, many organizations begin to question their current audit relationship. Fees continue to rise, communication feels limited, and internal teams start to feel like they are doing more of the work than the auditors themselves. That is usually the moment leadership starts searching for experienced NIH auditors who understand not just compliance, … [Read more...] about NIH Auditors

Filed Under: Articles Tagged With: NIH Audit Firms, NIH Auditors, NIH Compliance Audits

QuickBooks Bookkeeping

March 28, 2026 by info

QuickBooks Bookkeeping Services play an important role in helping businesses stay organized, accurate, and prepared for daily operations and tax reporting. While QuickBooks is a powerful system, it requires proper setup and ongoing attention to ensure the numbers truly reflect what is happening in the business. Many organizations find that without consistent oversight, small errors can build over time and affect reporting and decision making. Understanding how QuickBooks should be managed is the first step toward keeping your financials clear and reliable.   QuickBooks Bookkeeping Service (800) 969-7433 Call Us today National Accounting Services Why QuickBooks Help from a Local Accountant Matters Many business owners and organizations rely on QuickBooks to handle finances, track expenses, manage invoicing, and support daily operations. It is a strong platform, but it can also become difficult to manage when records are not entered correctly or reviewed on a regular … [Read more...] about QuickBooks Bookkeeping

Filed Under: Articles Tagged With: QuickBooks, QuickBooks Accountants, QuickBooks Bookkeeping, QuickBooks CPA

How a CPA Firm Supports Your Organization

January 25, 2026 by info

Why Your Organization Should Work with a Qualified CPA Running a business or especially a nonprofit is challenging enough without worrying about whether your financial records are accurate, compliant, and audit-ready. That's where a certified public accountant becomes not just helpful, but essential. Too many leaders wait until tax season to think about their accountant. But the value of working with a CPA Firm extends far beyond those frantic weeks before April 15th. The right accounting firm becomes a year-round partner in your success, offering strategic guidance, risk mitigation, and the peace of mind that comes from knowing your finances are in expert hands. Contact the CPA Firm  (800)-969-7433 Without a qualified CPA Firm, you're left with mountains of data that tell no story. Numbers pile up in spreadsheets, receipts gather in folders, and tax deadlines loom without clarity. A skilled accountant brings order to this chaos—transforming raw data into meaningful … [Read more...] about How a CPA Firm Supports Your Organization

Filed Under: Articles Tagged With: Certified Public Accountants, CPA Firms, CPA Firms Near me

What Is an ERISA 401k Audit

January 11, 2026 by info

Employee benefit plan compliance isn’t just a regulatory obligation; it’s a fiduciary responsibility. For businesses offering retirement plans, understanding ERISA audit requirements and 401(k) audit rules is essential to protecting both the organization and its employees. An ERISA audit provides independent verification that a plan is being operated correctly, contributions are handled properly, and federal filing obligations are met. Rojas & Associates 1-800-969-7433 Certified Public Accountant Sacramento What Is an ERISA 401k Audit? An ERISA audit is an independent evaluation of a company’s employee benefit plan—most commonly a 401(k)—to confirm compliance with ERISA and DOL rules. At Rojas & Associates, CPAs, we perform these audits for plan sponsors of all sizes and industries, helping them navigate the complexities of retirement plan compliance. A 401(k)/ERISA audit typically focuses on three core objectives: Confirm compliancewith ERISA and DOL … [Read more...] about What Is an ERISA 401k Audit

Filed Under: Articles Tagged With: 401k auditing firms, Accountants, CPA Firms, ERISA Audit

What Triggers a Department of Labor 401k Audit

January 1, 2026 by info

Most business owners never expect a Department of Labor 401k investigation, until a letter arrives and the questions start piling up. Whether you’re searching why does the Department of Labor audit 401k plans or what triggers a Department of Labor 401k investigation, the reality is that many reviews begin with common, avoidable mistakes that employers don’t realize put their plan at risk. Understanding what triggers a Department of Labor (DOL) 401k audit is the first step toward protecting your business and your employees. From late contribution deposits to Form 5500 errors, this article explains the red flags the Department of Labor tends to look for and how working with an experienced CPA firm can help keep your 401(k) plan compliant and audit-ready. What Triggers a DOL Investigation of Your 401(k) Plan? A Department of Labor (DOL) investigation can create significant stress for employers, plan sponsors, and fiduciaries. Understanding what triggers an audit can help you … [Read more...] about What Triggers a Department of Labor 401k Audit

Filed Under: Articles Tagged With: 401k audit CPA firm, Department of Labor 401k audit, DOL 401k investigation

How to Prepare for Your 401k Audit

December 18, 2025 by info

What Employers Need to Know If your organization offers a 401(k) plan, you may be required to undergo an annual audit under federal ERISA rules. Plans with 100 or more participants generally must include an independent audit with their Form 5500. Even smaller plans may choose an audit to catch issues early.  We want you to be prepared as best you can for your organization. A 401k audit examines eligibility, contributions, distributions, participant data, internal controls, and overall plan operations. The goal is to ensure that the plan complies with ERISA and Department of Labor (DOL) requirements. To make your audit smoother: Organize plan documents early, plan documents, amendments, trust statements, and payroll files. Verify contributions are remitted on time—late deposits are a common issue. Ensure participant data is accurate, hire dates, hours, compensation, and eligibility. Review service provider reports, record keepers and custodians provide key … [Read more...] about How to Prepare for Your 401k Audit

Filed Under: Articles Tagged With: 401(k) audit, 401k auditing firms, 401k plan audit

Tax Nexus

September 12, 2024 by rojascpa

What’s the Connection? The Far-Reaching Implications of Tax Nexus by Robert L. Rojas and J. Michael Pusey Reprinted from  Tax Notes State, April 15, 2024, p.  207 General Nexus at Its Root The term “nexus” basically deals with connections and when a taxpayer or the taxpayer’s entities have tax paying or reporting responsibilities. With the sales tax, the business is not the taxpayer but the collector and remitter of the tax. These nexus responsibilities usually focus on paying or collecting tax, but the concept can also address when reporting or filing is necessary. One dictionary source defines nexus as “a bond, link, or junction; a means of connection between things or parts; (also) the state of being connected or linked.”1 In our context, nexus is basically the point at which you (or yours) and taxes get connected. The term might be seen as the “tie that binds” the taxpayer to the tax collector. Arizona, for example, defines the term as “the connection required to … [Read more...] about Tax Nexus

Filed Under: Articles Tagged With: tax, taxes 2018, year end tax planning

Buy-Sell Agreements – Your Business Will

December 31, 2020 by Bob Rojas

What happens to a company when one owner becomes disabled? For example, a company may have a buy-sell agreement that covers the death of an owner, but fails to adequately address the cash flow implications of a lifetime event (divorce, disability, bankruptcy or retirement of a shareholder). Few owners (or their advisors) give much thought or analysis to the likelihood of a lifetime transfer. Instead they focus all of their attention on dealing with the least likely event—an owner’s death. Yet, in our experience, lifetime transfers occur much more frequently, and when they do can cause huge problems. Typically, owners create buy-sell agreements that may work well in the event of a shareholder’s death, but forget that the same provisions (such as a first right of refusal at a pre-determined price should one owner wish to transfer ownership to anyone) will govern in the case of a lifetime transfer. Because these agreements are designed for one event and used for another, the result … [Read more...] about Buy-Sell Agreements – Your Business Will

Filed Under: Articles Tagged With: buy sell agreement, buy-sell agreement, exit planning

Incorporating Your Business – A Planning Opportunity and a Puzzle

June 18, 2020 by rojascpa

Robert L. Rojas, CPA, M.S. – Taxation, CExP, Rojas & Associates, CPAsLos Angeles, Newport Beach,  Sacramento, rojascpa.com J. Michael Pusey, CPA, National Tax Director Introduction This article is to help entrepreneurs, owners and their advisers understand the tax implications which follow the choice of setting up your business operations.   We offer a detailed look at the C corporation. We cover ownership by the individual (the sole proprietorship), the S corporation, and the partnership.     A C corporation is simply one which hasn’t elected S corporation status for a particular year.  It is possible for a corporation to have a history that includes C corporation status for some periods and S corporation status for other periods. A single individual cannot be a partnership, although spouses can operate as a partnership.   Thus it is possible for a single individual to operate a business as a C corporation or S corporation. The limited liability … [Read more...] about Incorporating Your Business – A Planning Opportunity and a Puzzle

Filed Under: Articles, News

The Basics of Family Limited Partnerships and Why they are Still Important

February 6, 2020 by rojascpa

The Practical Perspective Family limited partnerships (FLPs) continue to be well established, flexible planning vehicles with tax, financial and administrative advantages.   Family limited partnership (FLP) documents create restrictions that may have important tax and financial implications.  For example, the documents may provide for centralized management of the assets through a more senior member of the family.  Assets in the partnership may also be sheltered from creditor claims.     Estate planning is not only focused on avoiding unnecessary transfer tax but making decisions about different needs within the family and management of different types of assets.   Reduced valuations are often critically important in planning for larger estates – avoiding or minimizing estate or gift tax.   These taxes are still an issue for many families. Family Limited Partnerships – The Basics The FLP is governed by the statutes of … [Read more...] about The Basics of Family Limited Partnerships and Why they are Still Important

Filed Under: Articles Tagged With: family limited partnerships, family tax planning

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phone: (213) 283-9500
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