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How to Use Simulated Phishing in Cyber Security Training

Articles, Cybersecurity / By

By Nathaniel C. Gravel, CISA, CISM, CRISCGray, Gray & Gray, LLP Simulated phishing has become an essential component of comprehensive security training programs. This practice isn’t just for enterprise-level organizations – businesses of all sizes can and should implement phishing simulations to strengthen their security posture and meet compliance requirements. Understanding Phishing and Its Dangers

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Creating a Business Continuity Plan to Mitigate Cyber Risks

Articles, Cybersecurity / By

By Nathaniel C. Gravel, CISA, CISM, CRISC Gray, Gray & Gray, LLP In today’s digital-first business environment, cyber risks are no longer a matter of “if” but “when.” For business owners, CEOs and CFOs, the stakes are higher than ever. A single cyber incident can disrupt operations, erode customer trust and result in significant financial

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The Hidden Growth Engine: Why Every SMB Needs a Comprehensive Business Assessment

Articles, Outsourced Accounting & Advisory Services / By

As a business owner, do you often find yourself trapped in reactive mode – putting out fires, chasing immediate revenue and managing day-to-day operations without stepping back to see the bigger picture? While this approach might sustain short-term survival, it rarely creates the foundation for sustainable growth and long-term success. The solution lies in conducting

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What’s the Difference Between a CFO and a Controller?

Articles, Outsourced Accounting & Advisory Services / By

Growing businesses in need of enhanced financial management and direction can fall into the trap of confusing the roles of Controller and Chief Financial Officer (CFO). They are not the same. While both positions are integral to financial management, they serve fundamentally different purposes within an organization’s structure and strategy. Understanding the Strategic CFO Role

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Revenue Recognition Policies and Their Impact on ETA Valuation

Articles, Merger & Acquisition Services, Rich Frizzell, Search Fund / By

By Richard Frizzell, CPA, MSA Gray, Gray & Gray, LLP Revenue recognition, while a seemingly technical accounting concept, has far-reaching implications for search fund operators. As searchers evaluate potential targets, the revenue recognition policies in place can significantly impact not only reported financial performance but also the underlying valuation of the business. Understanding these nuances

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Understanding EBITDA in the Search Fund Context

Articles, Jim Donellon, Merger & Acquisition Services, Search Fund / By

By James A. Donellon, CPA, MSA Gray, Gray & Gray, LLP For search fund operators and entrepreneurs through acquisition (ETA), few financial metrics carry as much weight as EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization). This metric serves as the foundation for business valuation, particularly in the lower middle market where most search funds

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Key Considerations in Choosing the Right Accounting Firm for Your Search Fund

Articles, Merger & Acquisition Services, Rich Frizzell, Search Fund / By

By Richard Frizzell, CPA, MSAGray, Gray & Gray, LLP Selecting the right accounting firm represents a critical decision for a search fund entrepreneur. A well-chosen accountant not only ensures regulatory compliance but also adds significant value during your search process, transaction phase and post-acquisition operations. With the unique challenges that searchers, from raising capital to

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Structuring and Tax Efficiency for Search Funds

Articles, Kelly Berardi, Merger & Acquisition Services, Search Fund / By

By Kelly A. Berardi, JD, LL.M.Gray, Gray & Gray, LLP In the entrepreneurial landscape, search funds have emerged as a compelling path for aspiring business owners to acquire and operate established companies. As search fund activity continues to grow, entrepreneurs and investors alike face critical decisions regarding fund structure and tax planning that can significantly

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Why Ransomware is a Growing Threat to Businesses of All Sizes

Articles, Cybersecurity / By

By Nathaniel C. Gravel, CISA, CISM, CRISCGray, Gray & Gray, LLP Ransomware has transformed from a relatively simple nuisance into one of the most persistent and damaging cybersecurity threats facing organizations today. Businesses of all sizes – from small local operations to multinational corporations – have fallen victim to increasingly sophisticated attacks. The threat landscape

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What a Massachusetts Charitable Donation Cap Might Mean for Your Nonprofit

Articles, Auditing & Accounting, Julianne Schwallie, Michael Cecere, Non-Profit / By

By Michael Cecere, CPA, MST & Julianne Schwallie, CPA, MBA Gray, Gray & Gray, LLP The landscape of charitable giving has evolved through various tax policy changes over the years. The current proposal by Massachusetts Governor Maura Healey to cap charitable deductions represents one of the most significant shifts we’ve seen in decades. If implemented,

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