Most business owners are so focused on running their company that they rarely have time to step back and work on it. The financial decisions that shape a business’s long-term trajectory — entity structure, growth financing, exit timing, operational efficiency, owner compensation — get deferred indefinitely. And that deferral is expensive. FJ & Associates, PLLC […]

Environmental, Social, and Governance (ESG) reporting has moved from a fringe concern for large public companies to a mainstream business expectation that is beginning to reach small and mid-sized private businesses — particularly those in enterprise supply chains. For Utah small business owners, understanding what ESG reporting is, which regulations are actually enforceable, and when […]

Learn why S corporation owners should review their salary every year and how adjusting reasonable compensation can prevent unnecessary payroll taxes.

Blockchain technology has generated more hype — and more confusion — than almost any other technology trend of the past decade. For the average Utah small business owner, sorting out what blockchain actually is, what it practically affects, and what you need to know for tax compliance can feel daunting. This article focuses on the […]

Choosing a CPA is one of the most consequential decisions a small business owner makes. The right CPA is a strategic partner — they help you build the right entity structure, minimize your tax liability legally, stay compliant across federal and Utah state obligations, and make better financial decisions. The wrong CPA is a filing […]

Thinking about starting a business? Learn why setting up an LLC early helps Utah business owners protect themselves and build smarter tax foundations.

Revenue growth feels good. Profitability is what actually matters. Many growing businesses discover too late that they were scaling a money-losing operation — serving the wrong customers, pricing below true cost, or carrying overhead that their revenue can’t support. Profitability analysis makes the invisible visible: which products, services, clients, and locations actually make you money. […]

Risk is not something to eliminate — it is something to understand, quantify, and manage. Every business carries risk. The businesses that fail are not the ones that took risks; they’re the ones that didn’t know what risks they were carrying until one of them materialized. FJ & Associates, PLLC brings a CPA’s perspective to […]

Capital is the fuel of any new business — and the funding decisions you make at launch shape your business’s financial structure for years. Take on too much debt and your cash flow is consumed by debt service before you have traction. Take on too little and you’re undercapitalized at the worst possible time. Give […]

Growth feels good until it doesn’t. Many Utah small businesses reach a point where revenue is increasing but cash is getting tighter, margins are shrinking, and the owner is working harder than ever for the same take-home pay. This is the scaling trap — growth that outpaces your financial infrastructure, your capital base, or your […]